REGISTERED NUMBER: 06576517 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2024 to 31 March 2025

for

Heath UK Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

892

-

892

CURRENT ASSETS

Debtors

6

400

596

Cash at bank

1,980

3,418

2,380

4,014

CREDITORS

Amounts falling due within one year

7

17,406

15,616

NET CURRENT LIABILITIES

(15,026

)

(11,602

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(15,026

)

(10,710

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(15,028

)

(10,712

)

SHAREHOLDERS' FUNDS

(15,026

)

(10,710

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 Profit And Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2025 and were signed on its behalf by:

Mr P Heath - Director

1.	STATUTORY INFORMATION

Heath UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06576517

Registered office:

7 Melchester Grove

Lightwood

Stoke on Trent

Staffordshire

ST3 7FW

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.

Turnover is recognised as the company becomes eligible for consideration for services provided. Therefore turnover includes the element of work completed but not yet billed for.

Goodwill

Goodwill has been fully amortised.

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.

Tangible fixed assets

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

Office equipment

-

15% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit And Loss, 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

3,000

Disposals

(3,000

)

At 31 March 2025

-

AMORTISATION

At 1 May 2024

3,000

Eliminated on disposal

(3,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

-

2,203

2,203

Additions

3,500

-

3,500

Disposals

(3,500

)

(2,203

)

(5,703

)

At 31 March 2025

-

-

-

DEPRECIATION

At 1 May 2024

-

1,311

1,311

Eliminated on disposal

-

(1,311

)

(1,311

)

At 31 March 2025

-

-

-

NET BOOK VALUE

At 31 March 2025

-

-

-

At 30 April 2024

-

892

892

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

400

517

Other debtors

-

79

400

596

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

159

Other creditors

17,406

15,457

17,406

15,616