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Registered number: 14110939 HORUS HOLDINGS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
HORUS HOLDINGS LIMITED REGISTERED NUMBER: 14110939 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,000 |  | 231,872
|  |  | 1,000 |  | 231,872
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 2,278,589 |  | 1,923,921 |
Debtors: amounts falling due within one year | 5 | 5,908 |  | 5,907 |
Cash at bank and in hand | 6 | 124,479 |  | 139,104 |
|  | 2,408,976 |  | 2,068,932 |
Creditors: amounts falling due within one year | 7 | - |  | (2,150) |
Net current assets |  |  | 2,408,976 |  | 2,066,782
Total assets less current liabilities |  |  | 2,409,976 |  | 2,298,654
Creditors: amounts falling due after more than one year | 8 |  | (2,441,223) |  | (2,703,559)
Net liabilities |  |  | (31,247) |  | (404,905)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1,002 |  | 1,001
Profit and loss account |  |  | (32,249) |  | (405,906)
|  |  | (31,247) |  | (404,905)
Page 1
HORUS HOLDINGS LIMITED REGISTERED NUMBER: 14110939 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M H Thompson
Director
Date: 2 April 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
HORUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Horus Holdings Limited is a private company limited by shares, and incorporated in England and Wales. The registered office of the company is 66 Paul Street, London, England, EC2A 4NA. The company acts as a holding company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.
| 2.3 | Going concern
The company meets its day to day working capital requirements through shareholder and intercompany loans. The directors are satisfied that the company can operate within the current facilities available to it and that the company will retain support from the shareholders and fellow group companies. The director is also satisfied that the shareholders and group companies are willing and able to provide this support. On this basis, the accounts have been prepared on the going concern basis.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 3
HORUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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HORUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 231,872
| Disposals | (230,872)
| At 31 December 2025 | 1,000
| Subsidiary undertakings
| The following were subsidiary undertakings of the company:
| Name | Class of shares | Holding
| Noveva Software Group Limited | Ordinary | 90%
| OITUK Limited* | Ordinary | 100%
| Thomson Screening Solutions Limited* | Ordinary | 100%
| Mind of My Own Ltd* | Ordinary | 100%
| *Indirectly held via Noveva Software Group Limited
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HORUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 2,278,589 | 1,923,921
|  | 2,278,589 | 1,923,921
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 5,908 | 5,907
|  | 5,908 | 5,907
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 124,479 | 139,104
|  | 124,479 | 139,104
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | - | 2,150
|  | - | 2,150
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HORUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 2,441,223 | 2,703,559
|  | 2,441,223 | 2,703,559
| Other loans are secured by a fixed and floating charge over the assets of the company's subsidiaries, including Noveva Software Group Limited, OITUK Limited, Thomson Screening Solutions Limited and Mind of My Own Ltd.
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 810 (2024 - 810) A Ordinary shares of £1.00 each | 810 | 810
|  | 54 (2024 - 54) B Ordinary shares of £1.00 each | 54 | 54
|  | 136 (2024 - 136) C Ordinary shares of £1.00 each | 136 | 136
|  | 1 (2024 - 1) D Ordinary share of £1.00 | 1 | 1
|  | 1 (2024 - 0 ) E Ordinary share of £1.00 | 1 | -
|  |  | 1,002 | 1,001
During the year 1 Ordinary D share of £1 was re-classified as 1 Deferred share of £1 and was subsequently re-purchased and cancelled for £0.01 Also during the year, 1 Ordinary D and 1 Ordinary E share of £1 each were allotted at par.
10. | Related party transactions
| At the year end, the company was owed £2,278,589 (2024: £1,923,921) by its subsidiary, Noveva Software Group Limited which is included in debtors due after more than one year. During the year interest of £723,396 (2024: £Nil) was received on the intercompany loan. Also, at the year end, the company had loans totalling £2,441,223 (2024: £2,703,559) that were due to shareholders which are included in creditors due after more than one year. During the year interest of £337,664 (2024: £231,624) was charged on the shareholder loans.
11. | Controlling party
The ultimate parent company is Sterna Holdings Limited, which is the parent of the smallest and largest group for which consolidated accounts are prepared and of which this subsidiary belongs. Page 7
HORUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 2 April 2026 by Ben Bradley (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
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