REGISTERED NUMBER: 15081752 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Heroes Programme Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Ms M Arieh

Dr R L Baskind

REGISTERED OFFICE:

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

REGISTERED NUMBER:

15081752 (England and Wales)

ACCOUNTANTS:

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

FIXED ASSETS

Intangible assets

4

4,406

4,690

Tangible assets

5

557

972

4,963

5,662

CURRENT ASSETS

Debtors

6

4,166

-

Cash at bank

20,701

-

24,867

-

CREDITORS

Amounts falling due within one year

7

29,304

4,752

NET CURRENT LIABILITIES

(4,437

)

(4,752

)

TOTAL ASSETS LESS CURRENT LIABILITIES

526

910

PROVISIONS FOR LIABILITIES

139

243

NET ASSETS

387

667

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

386

666

SHAREHOLDERS' FUNDS

387

667

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

Dr R L Baskind - Director

1.	STATUTORY INFORMATION

Heroes Programme Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

7,000

Additions

3,024

At 31 August 2025

10,024

AMORTISATION

At 1 September 2024

2,310

Charge for year

3,308

At 31 August 2025

5,618

NET BOOK VALUE

At 31 August 2025

4,406

At 31 August 2024

4,690

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

1,409

DEPRECIATION

At 1 September 2024

437

Charge for year

415

At 31 August 2025

852

NET BOOK VALUE

At 31 August 2025

557

At 31 August 2024

972

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

4,166

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

4,133

-

Other creditors

25,171

4,752

29,304

4,752

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is an amount of £4,166 (2024: £4,352 creditor) due from a director. This loan is interest free and repayable on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Heroes Programme Ltd for the year ended 31 August 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Heroes Programme Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Heroes Programme Ltd and state those matters that we have agreed to state to the Board of Directors of Heroes Programme Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heroes Programme Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Heroes Programme Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Heroes Programme Ltd. You consider that Heroes Programme Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Heroes Programme 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.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

Date: .............................................