Silverfin false false 31/12/2025 01/01/2025 31/12/2025 Robin James Van Lingen 28/07/2021 12 April 2026 The principal activity of the company during the year was the production of medical products. 09949141 2025-12-31 09949141 bus:Director1 2025-12-31 09949141 core:CurrentFinancialInstruments 2025-12-31 09949141 core:CurrentFinancialInstruments 2024-12-31 09949141 2024-12-31 09949141 core:ShareCapital 2025-12-31 09949141 core:ShareCapital 2024-12-31 09949141 core:RetainedEarningsAccumulatedLosses 2025-12-31 09949141 core:RetainedEarningsAccumulatedLosses 2024-12-31 09949141 2025-01-01 2025-12-31 09949141 bus:FilletedAccounts 2025-01-01 2025-12-31 09949141 bus:SmallEntities 2025-01-01 2025-12-31 09949141 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09949141 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09949141 bus:Director1 2025-01-01 2025-12-31 09949141 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Company No: 09949141 (England and Wales)

# HEARTGURU LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

HEARTGURU LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

HEARTGURU LIMITED

## BALANCE SHEET

As at 31 December 2025
HEARTGURU LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 6 |  | 0
Cash at bank and in hand |  | 3,591 |  | 11,011
|  | 3,597 |  | 11,011
Creditors: amounts falling due within one year | 4 | ( 63,249) |  | ( 70,057)
Net current liabilities |  | (59,652) |  | (59,046)
Total assets less current liabilities |  | (59,652) |  | (59,046)
Net liabilities |  | ( 59,652) |  | ( 59,046)
Capital and reserves |  |  |  |
Called-up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | ( 60,652 ) |  | ( 60,046 )
Total shareholders' deficit |  | ( 59,652) |  | ( 59,046)

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of HeartGuru Limited (registered number: 09949141) were approved and authorised for issue by the Director on 12 April 2026. They were signed on its behalf by:

Robin James Van Lingen Director |

HEARTGURU LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
HEARTGURU LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

HeartGuru Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefit will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Classification:
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement:
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 0 |  | 0

#### 3. Debtors

| 2025 |  | 2024
| £ |  | £
VAT recoverable | 6 |  | 0

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to director | 61,339 |  | 65,839
Accruals | 1,910 |  | 1,380
Other taxation and social security | 0 |  | 2,838
| 63,249 |  | 70,057