Registered number
01994218
Headline Filters Limited
Filleted Accounts
30 June 2025
Applied Accountancy Limited

Headline Filters Limited
Registered number: | 01994218
Balance Sheet
as at 30 June 2025
| Notes |  |  | 2025 |  |  | 2024
|  |  |  | £ |  |  | £
Fixed assets
Tangible assets | 3 |  |  | 1,390,838 |  |  | 1,267,608
Current assets
Stocks |  |  | 700,491 |  |  | 543,791
Debtors | 4 |  | 1,307,643 |  |  | 806,632
Cash at bank and in hand |  |  | 1,142,043 |  |  | 2,015,827
|  |  | 3,150,177 |  |  | 3,366,250
Creditors: amounts falling due within one year | 5 |  | (2,237,263) |  |  | (1,888,882)
Net current assets |  |  |  | 912,914 |  |  | 1,477,368
Total assets less current liabilities |  |  |  | 2,303,752 |  |  | 2,744,976
Creditors: amounts falling due after more than one year | 6 |  |  | (152,052) |  |  | (297,528)
Deferred Taxation |  |  |  | (251,398) |  |  | (211,556)
Net assets |  |  |  | 1,900,302 |  |  | 2,235,892
Capital and reserves
Called up share capital |  |  |  | 30,000 |  |  | 30,000
Profit and loss account |  |  |  | 1,870,302 |  |  | 2,205,892
Shareholders' funds |  |  |  | 1,900,302 |  |  | 2,235,892
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Brian Head
Director
Approved by the board on 29 January 2026

Headline Filters Limited
Notes to the Accounts
for the year ended 30 June 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The presentation currency is £ sterling.
| Revenue recognition
| Revenue is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Revenue represents the sale of goods. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at annual rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
| Leasehold land and buildings | over the lease term
| Plant and machinery | 15% on cost
| Fixtures, fittings, tools and equipment | 15% - 25% on cost
| Motor Vehicles | 25% on cost
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currencies
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leasing and hire purchase contracts
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
| Provision for repair or replacement of goods under guarantee
| Provision is made for the cost of repair or replacement of goods sold during the year but remaining under guarantee at the Balance Sheet date.
2 | Employees | 2025 |  | 2024
|  |  |  |  |  | Number |  | Number
| Average number of persons employed by the company | 34 |  | 33
3 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
|  | £ |  | £ |  | £ |  | £
| Cost
| At 1 July 2024 | 141,294 |  | 3,695,547 |  | 426,884 |  | 4,263,725
| Additions | 316,566 |  | 404,065 |  | - |  | 720,631
| Disposals | (141,294) |  | (1,252,509) |  | - |  | (1,393,803)
| At 30 June 2025 | 316,566 |  | 2,847,103 |  | 426,884 |  | 3,590,553
| Depreciation
| At 1 July 2024 | 53,221 |  | 2,580,070 |  | 362,826 |  | 2,996,117
| Charge for the year | 15,092 |  | 397,439 |  | 21,601 |  | 434,132
| On disposals | (55,916) |  | (1,174,618) |  | - |  | (1,230,534)
| At 30 June 2025 | 12,397 |  | 1,802,891 |  | 384,427 |  | 2,199,715
| Net book value
| At 30 June 2025 | 304,169 |  | 1,044,212 |  | 42,457 |  | 1,390,838
| At 30 June 2024 | 88,073 |  | 1,115,477 |  | 64,058 |  | 1,267,608
4 | Debtors | 2025 |  | 2024
|  |  |  |  |  | £ |  | £
| Trade debtors | 559,538 |  | 647,609
| Other debtors | 748,105 |  | 159,023
|  |  |  |  |  | 1,307,643 |  | 806,632
| Amounts due after more than one year included above | 471,245 |  | 471,245
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
|  |  |  |  |  | £ |  | £
| Obligations under finance lease and hire purchase contracts | 144,838 |  | 174,874
| Trade creditors | 287,631 |  | 296,511
| Corporation tax | - |  | 142,135
| Other taxes and social security costs | 127,494 |  | 156,440
| Other creditors | 1,677,300 |  | 1,118,922
|  |  |  |  |  | 2,237,263 |  | 1,888,882
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
|  |  |  |  |  | £ |  | £
| Obligations under finance lease and hire purchase contracts | 152,052 |  | 297,528
| The finance leases are secured on the assets concerned.
7 | Capital commitments | 2025 |  | 2024
|  |  |  |  |  | £ |  | £
| Amounts contracted for but not provided in the accounts | 9,000 |  | 738,504
8 | Other financial commitments | 2025 |  | 2024
|  |  |  |  |  | £ |  | £
| Total future minimum payments under non-cancellable operating leases |  | 8,743,294 |  | 9,347,604
| The annual commitment is £42,063 on leases expiring in 2027 and £361,288 expiring in 2049.
9 | Other information
| Headline Filters Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Headline House
| Mill Hall Business Estate
| Aylesford
| Maidstone
| Kent, ME20 7JZ

Headline Filters Limited 01994218 false 2024-07-01 2025-06-30 2025-06-30 VT Final Accounts November 2025 Brian Head No description of principal activity 01994218 2023-07-01 2024-06-30 01994218 core:WithinOneYear 2024-06-30 01994218 core:AfterOneYear 2024-06-30 01994218 core:ShareCapital 2024-06-30 01994218 core:RetainedEarningsAccumulatedLosses 2024-06-30 01994218 core:AllPeriods 2024-06-30 01994218 2024-07-01 2025-06-30 01994218 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01994218 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 01994218 bus:Director40 2024-07-01 2025-06-30 01994218 1 2024-07-01 2025-06-30 01994218 2 2024-07-01 2025-06-30 01994218 core:LandBuildings 2024-07-01 2025-06-30 01994218 core:PlantMachinery 2024-07-01 2025-06-30 01994218 core:Vehicles 2024-07-01 2025-06-30 01994218 countries:England 2024-07-01 2025-06-30 01994218 bus:FRS102 2024-07-01 2025-06-30 01994218 bus:FilletedAccounts 2024-07-01 2025-06-30 01994218 2025-06-30 01994218 core:WithinOneYear 2025-06-30 01994218 core:AfterOneYear 2025-06-30 01994218 core:ShareCapital 2025-06-30 01994218 core:RetainedEarningsAccumulatedLosses 2025-06-30 01994218 core:LandBuildings 2025-06-30 01994218 core:PlantMachinery 2025-06-30 01994218 core:Vehicles 2025-06-30 01994218 core:AllPeriods 2025-06-30 01994218 2024-06-30 01994218 core:LandBuildings 2024-06-30 01994218 core:PlantMachinery 2024-06-30 01994218 core:Vehicles 2024-06-30 iso4217:GBP xbrli:pure