Registration number: SC723988

Heart Matters Consultancy Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7
Accountants' Report	8

Heart Matters Consultancy Ltd

Company Information

Directors

Mr Charles Bloe Mrs Gael Bloe

Registered office

Unit 4B Gateway Business Park Beancross Road Grangemouth Stirling Scotland FK3 8WX

Accountants

EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

Heart Matters Consultancy Ltd

(Registration number: SC723988)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	233	630
Current assets
Debtors	5	2,994	4,125
Cash at bank and in hand		11,869	19,155
		14,863	23,280
Creditors: Amounts falling due within one year	6	(14,956)	(17,480)
Net current (liabilities)/assets		(93)	5,800
Total assets less current liabilities		140	6,430
Provisions for liabilities		(45)	(120)
Net assets		95	6,310
Capital and reserves
Called up share capital		100	100
Retained earnings		(5)	6,210
Shareholders' funds		95	6,310

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 April 2026 and signed on its behalf by:
 

......................................... Mr Charles Bloe Director

Heart Matters Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Heart Matters Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	33% Straight Line
Plant and Machinery	25% Reducing Balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

Heart Matters Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

3	Employees and Directors

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Heart Matters Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 March 2025	499	2,256	2,755
At 28 February 2026	499	2,256	2,755
Depreciation
At 1 March 2025	188	1,937	2,125
Charge for the year	78	319	397
At 28 February 2026	266	2,256	2,522
Carrying amount
At 28 February 2026	233	-	233
At 28 February 2025	311	319	630

5

Debtors

Current	2026 £	2025 £
Trade debtors	-	4,125
Other debtors	2,994	-
	2,994	4,125

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	-	1,574
Other creditors	14,956	15,906
	14,956	17,480

Heart Matters Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7	Related party transactions

Transactions with directors Debtors include the following amounts which are owed from individuals who were directors of the company during the year:

2026	At 1 March 2025 £	Advances to director £	At 28 February 2026 £
Mr Charles Bloe
Mr Bloe	-	887	887
Mrs Gael Bloe
Mrs Bloe	-	887	887

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

	2026  £	2025  £
Mr Charles Bloe	-	2,771
Mrs Gael Bloe	-	2,772
	-	5,543

The maximum balance outstanding during the year amounted to £5,543.

The directors current accounts are repayable on demand.

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Heart Matters Consultancy Ltd
for the Year Ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Heart Matters Consultancy Ltd for the year ended 28 February 2026 as set out on pages 2 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Heart Matters Consultancy Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Heart Matters Consultancy Ltd and state those matters that we have agreed to state to the Board of Directors of Heart Matters Consultancy Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heart Matters Consultancy Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Heart Matters Consultancy Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Heart Matters Consultancy Ltd. You consider that Heart Matters Consultancy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Heart Matters Consultancy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

22 April 2026