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Registration number: 04213167

Helios Homoeopathy Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Helios Homoeopathy Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Helios Homoeopathy Limited

Company Information

Directors | Mr John Lee Ms Roz Buckfield Ms Janet Weddell Mrs Maya Morgan Mr John Morgan

Registered office | 97 Camden Road Tunbridge Wells Kent TN1 2QR

Accountants | Melrose Accountants 62 Florence Road Brighton East Sussex BN1 6DJ

Helios Homoeopathy Limited

(Registration number: 04213167)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 36,309 | 44,185
Investments | 5 | 1,272,285 | 1,272,285
|  | 1,308,594 | 1,316,470
Current assets |  |  |
Stocks | 6 | 441,563 | 463,733
Debtors | 7 | 569,379 | 695,331
Cash at bank and in hand |  | 1,182,582 | 527,243
|  | 2,193,524 | 1,686,307
Creditors: Amounts falling due within one year | 8 | (472,285) | (330,165)
Net current assets |  | 1,721,239 | 1,356,142
Total assets less current liabilities |  | 3,029,833 | 2,672,612
Provisions for liabilities |  | (6,223) | (8,100)
Net assets |  | 3,023,610 | 2,664,512
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 3,023,510 | 2,664,412
Shareholders' funds |  | 3,023,610 | 2,664,512

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 23 October 2025 and signed on its behalf by:

Helios Homoeopathy Limited

(Registration number: 04213167)
Statement of Financial Position as at 30 June 2025

......................................... Mr John Morgan Director

Helios Homoeopathy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
97 Camden Road
Tunbridge Wells
Kent
TN1 2QR

These financial statements were authorised for issue by the Board on 23 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are translated at the exchange rate ruling at the date of the transaction, or, where forward cover has been arranged, at the contractual rate. Monetary assets and liabilities denominated in foreign currencies are retranslated at the exchange rates ruling at the balance sheet date or at a contractual rate if applicable and any exchange differences arising are taken to the profit and loss account in the season to which the contract relates.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Helios Homoeopathy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Except where otherwise required by accounting standards, full provision without discounting is made for all timing differences, which have arisen but not reversed at the balance sheet date. Deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 33% straight line
Motor vehicles | 25% straight line
Leasehold improvements | over the term of the lease

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Helios Homoeopathy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits as incurred.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 77 (2024 - 80).

Helios Homoeopathy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 37,650 | 502,578 | 540,228
Additions | - | 15,257 | 15,257
At 30 June 2025 | 37,650 | 517,835 | 555,485
Depreciation
At 1 July 2024 | 37,650 | 458,393 | 496,043
Charge for the year | - | 23,133 | 23,133
At 30 June 2025 | 37,650 | 481,526 | 519,176
Carrying amount
At 30 June 2025 | - | 36,309 | 36,309
At 30 June 2024 | - | 44,185 | 44,185

Included within the net book value of land and buildings above is £Nil (2024 - £(37,650)) in respect of freehold land and buildings, £Nil (2024 - £Nil) in respect of long leasehold land and buildings and £Nil (2024 - £37,650) in respect of short leasehold land and buildings.

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1,272,285 | 1,272,285

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 1,272,285
Provision
Carrying amount
At 30 June 2025 | 1,272,285
At 30 June 2024 | 1,272,285

Helios Homoeopathy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 441,563 | 463,733

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 67,505 | 157,164
Amounts owed by related parties |  | 454,000 | 476,000
Prepayments |  | 31,374 | 37,721
Other debtors |  | 16,500 | 24,446
|  | 569,379 | 695,331

Helios Homoeopathy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
trade creditors | 149,526 | 77,356
Taxation and social security | 131,452 | 111,929
Accruals and deferred income | 25,181 | 41,428
Other creditors | 12,599 | 10,951
Income tax liability | 153,527 | 88,501
| 472,285 | 330,165

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
ordinary shares of £1 each | 100 | 100 | 100 | 100

10 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £1,077.04 (2024 - £1,037.61) per each ordinary shares |  | 107,704 |  | 103,761

11 | Financial commitments, guarantees and contingencies

Amounts not provided for in the statement of financial position

The total amount of financial commitments not included in the statement of financial position is £71,963 (2024 - £184,089).