REGISTERED NUMBER: 09506615 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

STEVEN HEARD ASSOCIATES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Director:

Mr S R Heard

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

09506615 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Current assets

Work in progress

-

1,000

Debtors

6

18,777

12,619

Cash at bank

1,197

15,237

19,974

28,856

Creditors

Amounts falling due within one year

7

18,366

20,535

Net current assets

1,608

8,321

Total assets less current liabilities

1,608

8,321

Capital and reserves

Called up share capital

8

100

100

Retained earnings

1,508

8,221

Shareholders' funds

1,608

8,321

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

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

The director acknowledges his 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 and authorised for issue by the director and authorised for issue on 23 December 2025 and were signed by:

Mr S R Heard - Director

1.	Statutory information

Steven Heard Associates Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Work in progress

Work in progress is valued at the contract price of the percentage of the contracts completed at the balance sheet date.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2024

and 31 March 2025

10,000

Amortisation

At 1 April 2024

and 31 March 2025

10,000

Net book value

At 31 March 2025

-

At 31 March 2024

-

5.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 April 2024

and 31 March 2025

333

Depreciation

At 1 April 2024

and 31 March 2025

333

Net book value

At 31 March 2025

-

At 31 March 2024

-

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

1,687

1,098

Directors' loan accounts

17,090

11,521

18,777

12,619

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

3,283

2,880

Tax

8,914

12,837

VAT

3,470

1,897

Accrued expenses

2,699

2,921

18,366

20,535

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100