2025-02-24 2026-02-28 2026-02-28 false 16271136 HEOR INSIGHT LTD 2026-03-03 false iso4217:GBP xbrli:pure 16271136 2025-02-23 16271136 2026-02-28 16271136 2025-02-24 2026-02-28 16271136 2025-02-22 16271136 2025-02-23 16271136 2025-02-23 2025-02-23 16271136 bus:SmallEntities 2025-02-24 2026-02-28 16271136 bus:AuditExempt-NoAccountantsReport 2025-02-24 2026-02-28 16271136 bus:FullAccounts 2025-02-24 2026-02-28 16271136 bus:PrivateLimitedCompanyLtd 2025-02-24 2026-02-28 16271136 core:WithinOneYear 2026-02-28 16271136 core:AfterOneYear 2026-02-28 16271136 core:WithinOneYear 2025-02-23 16271136 core:AfterOneYear 2025-02-23 16271136 core:ShareCapital 2026-02-28 16271136 core:SharePremium 2026-02-28 16271136 core:RevaluationReserve 2026-02-28 16271136 core:OtherReservesSubtotal 2026-02-28 16271136 core:RetainedEarningsAccumulatedLosses 2026-02-28 16271136 core:ShareCapital 2025-02-23 16271136 core:SharePremium 2025-02-23 16271136 core:RevaluationReserve 2025-02-23 16271136 core:OtherReservesSubtotal 2025-02-23 16271136 core:RetainedEarningsAccumulatedLosses 2025-02-23 16271136 core:LandBuildings 2026-02-28 16271136 core:PlantMachinery 2026-02-28 16271136 core:Vehicles 2026-02-28 16271136 core:FurnitureFittings 2026-02-28 16271136 core:OfficeEquipment 2026-02-28 16271136 core:NetGoodwill 2026-02-28 16271136 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 16271136 core:ListedExchangeTraded 2026-02-28 16271136 core:UnlistedNon-exchangeTraded 2026-02-28 16271136 core:LandBuildings 2025-02-23 16271136 core:PlantMachinery 2025-02-23 16271136 core:Vehicles 2025-02-23 16271136 core:FurnitureFittings 2025-02-23 16271136 core:OfficeEquipment 2025-02-23 16271136 core:NetGoodwill 2025-02-23 16271136 core:IntangibleAssetsOtherThanGoodwill 2025-02-23 16271136 core:ListedExchangeTraded 2025-02-23 16271136 core:UnlistedNon-exchangeTraded 2025-02-23 16271136 core:LandBuildings 2025-02-24 2026-02-28 16271136 core:PlantMachinery 2025-02-24 2026-02-28 16271136 core:Vehicles 2025-02-24 2026-02-28 16271136 core:FurnitureFittings 2025-02-24 2026-02-28 16271136 core:OfficeEquipment 2025-02-24 2026-02-28 16271136 core:NetGoodwill 2025-02-24 2026-02-28 16271136 core:IntangibleAssetsOtherThanGoodwill 2025-02-24 2026-02-28 16271136 core:ListedExchangeTraded 2025-02-24 2026-02-28 16271136 core:UnlistedNon-exchangeTraded 2025-02-24 2026-02-28 16271136 core:MoreThanFiveYears 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments 2026-02-28 16271136 core:Non-currentFinancialInstruments 2025-02-23 16271136 dpl:CostSales 2025-02-24 2026-02-28 16271136 dpl:DistributionCosts 2025-02-24 2026-02-28 16271136 core:LandBuildings 2025-02-24 2026-02-28 16271136 core:PlantMachinery 2025-02-24 2026-02-28 16271136 core:Vehicles 2025-02-24 2026-02-28 16271136 core:FurnitureFittings 2025-02-24 2026-02-28 16271136 core:OfficeEquipment 2025-02-24 2026-02-28 16271136 dpl:AdministrativeExpenses 2025-02-24 2026-02-28 16271136 core:NetGoodwill 2025-02-24 2026-02-28 16271136 core:IntangibleAssetsOtherThanGoodwill 2025-02-24 2026-02-28 16271136 dpl:GroupUndertakings 2025-02-24 2026-02-28 16271136 dpl:ParticipatingInterests 2025-02-24 2026-02-28 16271136 dpl:GroupUndertakings core:ListedExchangeTraded 2025-02-24 2026-02-28 16271136 core:ListedExchangeTraded 2025-02-24 2026-02-28 16271136 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-02-24 2026-02-28 16271136 core:UnlistedNon-exchangeTraded 2025-02-24 2026-02-28 16271136 dpl:CostSales 2025-02-23 2025-02-23 16271136 dpl:DistributionCosts 2025-02-23 2025-02-23 16271136 core:LandBuildings 2025-02-23 2025-02-23 16271136 core:PlantMachinery 2025-02-23 2025-02-23 16271136 core:Vehicles 2025-02-23 2025-02-23 16271136 core:FurnitureFittings 2025-02-23 2025-02-23 16271136 core:OfficeEquipment 2025-02-23 2025-02-23 16271136 dpl:AdministrativeExpenses 2025-02-23 2025-02-23 16271136 core:NetGoodwill 2025-02-23 2025-02-23 16271136 core:IntangibleAssetsOtherThanGoodwill 2025-02-23 2025-02-23 16271136 dpl:GroupUndertakings 2025-02-23 2025-02-23 16271136 dpl:ParticipatingInterests 2025-02-23 2025-02-23 16271136 dpl:GroupUndertakings core:ListedExchangeTraded 2025-02-23 2025-02-23 16271136 core:ListedExchangeTraded 2025-02-23 2025-02-23 16271136 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-02-23 2025-02-23 16271136 core:UnlistedNon-exchangeTraded 2025-02-23 2025-02-23 16271136 core:NetGoodwill 2026-02-28 16271136 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 16271136 core:LandBuildings 2026-02-28 16271136 core:PlantMachinery 2026-02-28 16271136 core:Vehicles 2026-02-28 16271136 core:FurnitureFittings 2026-02-28 16271136 core:OfficeEquipment 2026-02-28 16271136 core:AfterOneYear 2026-02-28 16271136 core:WithinOneYear 2026-02-28 16271136 core:ListedExchangeTraded 2026-02-28 16271136 core:UnlistedNon-exchangeTraded 2026-02-28 16271136 core:ShareCapital 2026-02-28 16271136 core:SharePremium 2026-02-28 16271136 core:RevaluationReserve 2026-02-28 16271136 core:OtherReservesSubtotal 2026-02-28 16271136 core:RetainedEarningsAccumulatedLosses 2026-02-28 16271136 core:NetGoodwill 2025-02-23 16271136 core:IntangibleAssetsOtherThanGoodwill 2025-02-23 16271136 core:LandBuildings 2025-02-23 16271136 core:PlantMachinery 2025-02-23 16271136 core:Vehicles 2025-02-23 16271136 core:FurnitureFittings 2025-02-23 16271136 core:OfficeEquipment 2025-02-23 16271136 core:AfterOneYear 2025-02-23 16271136 core:WithinOneYear 2025-02-23 16271136 core:ListedExchangeTraded 2025-02-23 16271136 core:UnlistedNon-exchangeTraded 2025-02-23 16271136 core:ShareCapital 2025-02-23 16271136 core:SharePremium 2025-02-23 16271136 core:RevaluationReserve 2025-02-23 16271136 core:OtherReservesSubtotal 2025-02-23 16271136 core:RetainedEarningsAccumulatedLosses 2025-02-23 16271136 core:NetGoodwill 2025-02-22 16271136 core:IntangibleAssetsOtherThanGoodwill 2025-02-22 16271136 core:LandBuildings 2025-02-22 16271136 core:PlantMachinery 2025-02-22 16271136 core:Vehicles 2025-02-22 16271136 core:FurnitureFittings 2025-02-22 16271136 core:OfficeEquipment 2025-02-22 16271136 core:AfterOneYear 2025-02-22 16271136 core:WithinOneYear 2025-02-22 16271136 core:ListedExchangeTraded 2025-02-22 16271136 core:UnlistedNon-exchangeTraded 2025-02-22 16271136 core:ShareCapital 2025-02-22 16271136 core:SharePremium 2025-02-22 16271136 core:RevaluationReserve 2025-02-22 16271136 core:OtherReservesSubtotal 2025-02-22 16271136 core:RetainedEarningsAccumulatedLosses 2025-02-22 16271136 core:AfterOneYear 2025-02-24 2026-02-28 16271136 core:WithinOneYear 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:CostValuation 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-24 2026-02-28 16271136 core:Non-currentFinancialInstruments core:CostValuation 2026-02-28 16271136 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-02-28 16271136 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-02-28 16271136 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-02-28 16271136 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-02-28 16271136 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-02-28 16271136 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-02-28 16271136 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-02-28 16271136 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-02-28 16271136 core:Non-currentFinancialInstruments core:CostValuation 2025-02-23 16271136 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-23 16271136 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-23 16271136 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-23 16271136 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-23 16271136 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-23 16271136 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-23 16271136 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-23 16271136 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-23 16271136 bus:Director1 2025-02-24 2026-02-28

HEOR INSIGHT LTD

Registered Number
16271136
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2026

HEOR INSIGHT LTD
Company Information
for the period from 24 February 2025 to 28 February 2026

Director | KUNST, Natalia Justyna

Registered Address | Unit G21 The Avenues Eleventh Avenue North
| Team Valley Trading Estate
| Gateshead
| NE11 0NJ

Registered Number | 16271136 (England and Wales)

HEOR INSIGHT LTD
Balance Sheet as at
28 February 2026

| Notes | 2026
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 10 |  |
Cash at bank and on hand |  | 1,816 |  |
|  | 1,826 |  |
Creditors amounts falling due within one year | 4 | (1,812) |  |
Net current assets (liabilities) |  |  |  | 14
Total assets less current liabilities |  |  |  | 14
Net assets |  |  |  | 14
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 10
Profit and loss account |  |  |  | 4
Shareholders' funds |  |  |  | 14

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 March 2026, and are signed on its behalf by:
KUNST, Natalia Justyna Director Registered Company No. 16271136

HEOR INSIGHT LTD
Notes to the Financial Statements
for the period ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| Prior to the end of the accounting period, the directors made the decision to wind the company up therefore the accounts have not been prepared on a going concern basis.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| 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.

2. | Average number of employees
--- | ---

|  | 2026
| Average number of employees during the year | 1

3. | Debtors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Other debtors | 10
| Total | 10

4. | Creditors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Amounts owed to related parties | 1,042
| Taxation and social security | (172)
| Other creditors | 172
| Accrued liabilities and deferred income | 770
| Total | 1,812