REGISTERED NUMBER: 00891503 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HELIUS ENTERPRISES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms R C Rowlands

REGISTERED OFFICE:

1 Victoria Parade

Sandycombe Road

Richmond

Surrey

TW9 3NB

REGISTERED NUMBER:

00891503 (England and Wales)

ACCOUNTANTS:

Smith Pearman

Chartered Accountants

Hurst House

High Street

Ripley

Surrey

GU23 6AY

FIXED ASSETS

Investment property

4

774,368

782,190

CURRENT ASSETS

Debtors

5

6,432

2,825

Cash at bank

659,942

748,636

666,374

751,461

CREDITORS

Amounts falling due within one year

6

10,605

121,441

NET CURRENT ASSETS

655,769

630,020

TOTAL ASSETS LESS CURRENT LIABILITIES

1,430,137

1,412,210

PROVISIONS FOR LIABILITIES

178,367

185,462

NET ASSETS

1,251,770

1,226,748

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

7

576,001

576,728

Retained earnings

675,669

649,920

SHAREHOLDERS' FUNDS

1,251,770

1,226,748

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

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

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 April 2026 and were signed by:

Ms R C Rowlands - Director

1.	STATUTORY INFORMATION

Helius Enterprises 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rents receivable.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

782,190

Net gains or losses from fair

value adjustments

(7,822

)

At 31 December 2025

774,368

NET BOOK VALUE

At 31 December 2025

774,368

At 31 December 2024

782,190

Fair value at 31 December 2025 is represented by:

£

Valuation in 2024

762,190

Valuation in 2025

(7,822

)

Cost

20,000

774,368

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

20,000

20,000

Investment property was valued on an open market basis on 31 December 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,072

2,445

Other debtors

360

380

6,432

2,825

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

8,277

119,180

Other creditors

2,328

2,261

10,605

121,441

7.

RESERVES

Fair

value

reserve

£

At 1 January 2025

576,728

Movement in year

(727

)

At 31 December 2025

576,001