Company No: 11968943 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Debtors	3	7,878		7,878
Cash at bank and in hand		200		200
		8,078		8,078
Net current assets		8,078		8,078
Total assets less current liabilities		8,078		8,078
Net assets		8,078		8,078
Capital and reserves
Called-up share capital	4	219		219
Share premium account		8,905		8,905
Profit and loss account		( 1,046 )		( 1,046 )
Total shareholder's funds		8,078		8,078

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Heads Group Holding Limited (registered number: 11968943) were approved and authorised for issue by the Board of Directors on 24 July 2025. They were signed on its behalf by:

Jennifer Ann Gaster Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Heads Group Holding Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fleming Court Leigh Road, Eastleigh, Southampton, SO50 9PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	7,878		7,878

4. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2,194 Ordinary shares of £ 0.10 each	219		219

5. Related party transactions

Other related party transactions

During the current year Heads Resourcing Trustee Company Limited (the 'EOT') purchased 1,000 Ordinary A, 100 Ordinary B and 194 Ordinary C shares, being 100% of the company's issued share capital and the EOT held a controlling interest in the company. £617,680 has been contributed from the company to the EOT and treated as a deduction within equity. This was contributed by the company and funded by reserves.