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Registered number: 08543444 HEYLNINE LTD UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 SEPTEMBER 2025
HEYLNINE LTD COMPANY INFORMATION
Directors | S Mulholland
| James Nicholas Evans
Company secretary | Stephanie Jones
Registered number | 08543444
Registered office | Wharf House
| Victoria Quays
| Wharf Street
| Sheffield
| S2 5SY
Accountants | Shipleys Tax Planning
| Wharf House
| Victoria Quays
| Wharf Street
| Sheffield
| S2 5SY
HEYLNINE LTD DIRECTORS' REPORT FOR THE PERIOD ENDED 30 SEPTEMBER 2025 The directors present their report and the financial statements for the period ended 30 September 2025.
Post balance sheet events
After the balance-sheet date, on 30 September 2025, the directors approved a distribution of the company's remaining cash balance of £27,229 to its shareholders in anticipation of the company's strike off. The distribution is trated as a capital distribution under section 1030A of the Corporation Tax Act 2010. Following this payment, the company has no remainng assets or liabilities, and an application for voluntary strike off will be made. This report was approved by the board on 30 October 2025 and signed on its behalf.
James Nicholas Evans Director
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HEYLNINE LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HEYLNINE LTD FOR THE PERIOD ENDED 30 SEPTEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Heylnine Ltd for the period ended 30 September 2025 which comprise the Balance sheet and the related notes from the Company accounting records and from information and explanations you have given to us. This report is made solely to the Board of Directors of Heylnine Ltd, as a body, in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Heylnine Ltd and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heylnine Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Heylnine Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and loss. You consider that Heylnine Ltd is exempt from the statutory audit requirement for the . We have not been instructed to carry out an audit or review of the financial statements of Heylnine Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Shipleys Tax Planning 30 October 2025 Page 2
HEYLNINE LTD REGISTERED NUMBER: 08543444 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 30 September |  | 30 March
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | - |  | 21,870 |
Cash at bank and in hand | 5 | 28,609 |  | 27,438 |
|  | 28,609 |  | 49,308 |
Creditors: amounts falling due within one year | 6 | (1,380) |  | (4,460) |
Net current assets |  |  | 27,229 |  | 44,848
Total assets less current liabilities |  |  | 27,229 |  | 44,848
Net assets |  |  | 27,229 |  | 44,848
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 810 |  | 810
Profit and loss account |  |  | 26,419 |  | 44,038
|  |  | 27,229 |  | 44,848
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 October 2025.
James Nicholas Evans | S Mulholland
Director | Director
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HEYLNINE LTD REGISTERED NUMBER: 08543444 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The notes on pages 5 to 6 form part of these financial statements. Page 4
HEYLNINE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Heylnine Ltd is a company domiciled in England & Wales, registration number 08543444. The registered office is Wharf House, Victoria Quays Wharf Street, Sheffield, S2 5SY. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 3 (2024 - 3).
4. | Debtors
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HEYLNINE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
|  |  |  |  | 30 September | 30 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 11,870
| Prepayments and accrued income | - | 10,000
|  | - | 21,870
5. | Cash and cash equivalents
|  |  |  |  | 30 September | 30 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 28,609 | 27,438
|  | 28,609 | 27,438
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 September | 30 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Pension fund loan payable | (1) | -
| Other creditors | 1 | 3,260
| Accruals and deferred income | 1,380 | 1,200
|  | 1,380 | 4,460
7. | Financial instruments
|  |  |  |  | 30 September | 30 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 28,609 | 28,609
| Financial assets measured at fair value through profit or loss comprise of bank and other debtors.
| Financial liabilities measured at fair value through profit or loss comprise of other creditors and accruals.
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