IRIS Accounts Production v26.1.0.640 09672716 Board of Directors Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09672716 2024-08-31 09672716 2025-08-31 09672716 2024-09-01 2025-08-31 09672716 2023-08-31 09672716 2023-09-01 2024-08-31 09672716 2024-08-31 09672716 ns15:EnglandWales 2024-09-01 2025-08-31 09672716 ns14:PoundSterling 2024-09-01 2025-08-31 09672716 ns10:Director1 2024-09-01 2025-08-31 09672716 ns10:Director2 2024-09-01 2025-08-31 09672716 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09672716 ns10:SmallEntities 2024-09-01 2025-08-31 09672716 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09672716 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 09672716 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09672716 ns10:FullAccounts 2024-09-01 2025-08-31 09672716 ns10:RegisteredOffice 2024-09-01 2025-08-31 09672716 ns5:CurrentFinancialInstruments 2025-08-31 09672716 ns5:CurrentFinancialInstruments 2024-08-31 09672716 ns5:Non-currentFinancialInstruments 2025-08-31 09672716 ns5:Non-currentFinancialInstruments 2024-08-31 09672716 ns5:ShareCapital 2025-08-31 09672716 ns5:ShareCapital 2024-08-31 09672716 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 09672716 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 09672716 ns5:LandBuildings 2024-08-31 09672716 ns5:PlantMachinery 2024-08-31 09672716 ns5:FurnitureFittings 2024-08-31 09672716 ns5:MotorVehicles 2024-08-31 09672716 ns5:LandBuildings 2024-09-01 2025-08-31 09672716 ns5:PlantMachinery 2024-09-01 2025-08-31 09672716 ns5:FurnitureFittings 2024-09-01 2025-08-31 09672716 ns5:MotorVehicles 2024-09-01 2025-08-31 09672716 ns5:LandBuildings 2025-08-31 09672716 ns5:PlantMachinery 2025-08-31 09672716 ns5:FurnitureFittings 2025-08-31 09672716 ns5:MotorVehicles 2025-08-31 09672716 ns5:LandBuildings 2024-08-31 09672716 ns5:PlantMachinery 2024-08-31 09672716 ns5:FurnitureFittings 2024-08-31 09672716 ns5:MotorVehicles 2024-08-31 09672716 ns5:CostValuation 2024-08-31 09672716 ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 09672716 ns5:CostValuation 2025-08-31 09672716 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 09672716 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 09672716 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-08-31 09672716 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-08-31 09672716 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-08-31 09672716 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-08-31 09672716 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-08-31 09672716 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-08-31 09672716 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:FinanceLeases 2025-08-31 09672716 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:FinanceLeases 2024-08-31 09672716 ns5:FinanceLeases ns5:BetweenOneFiveYears 2025-08-31 09672716 ns5:FinanceLeases ns5:BetweenOneFiveYears 2024-08-31 09672716 ns5:FinanceLeases 2025-08-31 09672716 ns5:FinanceLeases 2024-08-31 09672716 ns5:Secured 2025-08-31 09672716 ns5:Secured 2024-08-31 09672716 ns5:DeferredTaxation 2024-09-01 2025-08-31 09672716 ns5:DeferredTaxation 2025-08-31 09672716 2 ns10:Director2 2024-08-31 09672716 2 ns10:Director2 2023-08-31 09672716 2 ns10:Director2 2024-09-01 2025-08-31 09672716 2 ns10:Director2 2023-09-01 2024-08-31 09672716 2 ns10:Director2 2025-08-31 09672716 2 ns10:Director2 2024-08-31

REGISTERED NUMBER: 09672716 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| 2B HEARD LIMITED |

2B HEARD LIMITED (REGISTERED NUMBER: 09672716)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

2B HEARD LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | S Nankivell

| D A Wooster

| REGISTERED OFFICE: | 3 Doolittle Yard

| Froghall Road

| Ampthill

| Bedfordshire

| MK45 2NW

| BUSINESS ADDRESS: | Unit 4F

| Shefford Industrial Estate

| St Francis Way

| Shefford

| Bedfordshire

| SG17 5DZ

| REGISTERED NUMBER: | 09672716 (England and Wales)

| ACCOUNTANTS: | GKP (Ampthill) Limited

| Chartered Accountants

| 3 Doolittle Yard

| Froghall Road

| Ampthill

| Bedfordshire

| MK45 2NW

2B HEARD LIMITED (REGISTERED NUMBER: 09672716)

BALANCE SHEET

31 AUGUST 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 507,758 |  | 442,004 |  |

Investments | 5 | 1,427,775 |  | 1,494,441 |  |

1,935,533 |  | 1,936,445 |  |

CURRENT ASSETS

Stocks | 417,034 |  | 450,602 |  |

Debtors | 6 | 308,211 |  | 238,178 |  |

Cash at bank | 89 |  | 88,779 |  |

725,334 |  | 777,559 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,506,888 | ) | (1,404,897 | ) |

NET CURRENT LIABILITIES | (781,554 | ) | (627,338 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,153,979 |  | 1,309,107 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (170,885 | ) | (200,117 | ) |

PROVISIONS FOR LIABILITIES | 11 | (24,330 | ) | - |  |

NET ASSETS | 958,764 |  | 1,108,990 |  |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Retained earnings | 958,364 |  | 1,108,590 |  |

SHAREHOLDERS' FUNDS | 958,764 |  | 1,108,990 |  |

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

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

The directors acknowledge their 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.

2B HEARD LIMITED (REGISTERED NUMBER: 09672716)

BALANCE SHEET - continued

31 AUGUST 2025

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 Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

S Nankivell - Director

D A Wooster - Director

2B HEARD LIMITED (REGISTERED NUMBER: 09672716)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| 2B Heard 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Preparation of consolidated financial statements

| The financial statements contain information about 2B Heard Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less depreciation. Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life. It is calculated at the following rates:

| Freehold improvements - 25% on reducing balance

| Plant and machinery - 25% on reducing balance

| Office equipment - 25% on reducing balance

| Motor Vehicles - 25% on reducing balance

| The directors consider that the freehold property has an indefinite useful economic life and therefore no depreciation has been charged. The property is held at revaluation. All other classes of fixed assets remain on the cost model.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

2B HEARD LIMITED (REGISTERED NUMBER: 09672716)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Subsidiaries

| A subsidiary is an entity in which the Company has power to control the financial and operating policies so as to obtain benefits from its activities. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group has such power over the other entity.

| An investment in a subsidiary, is stated in the Company's separate financial statements at cost less impairment losses, if any.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 14 ) .

4. | TANGIBLE FIXED ASSETS

Freehold | Plant and | Office | Motor |  |

property | machinery | equipment | vehicles | Totals |

| £ | £ | £ | £ | £

| COST OR VALUATION

| At 1 September 2024 | 378,872 |  | 2,475 |  | 84,880 |  | 42,488 |  | 508,715 |  |

| Additions | - |  | 3,166 |  | 3,240 |  | - |  | 6,406 |  |

| Disposals | - |  | - |  | - |  | (10,413 | ) | (10,413 | ) |

| Revaluations | 97,321 |  | - |  | - |  | - |  | 97,321 |  |

| At 31 August 2025 | 476,193 |  | 5,641 |  | 88,120 |  | 32,075 |  | 602,029 |  |

| DEPRECIATION

| At 1 September 2024 | - |  | 1,034 |  | 49,432 |  | 16,245 |  | 66,711 |  |

| Charge for year | 16,193 |  | 1,152 |  | 9,308 |  | 907 |  | 27,560 |  |

| At 31 August 2025 | 16,193 |  | 2,186 |  | 58,740 |  | 17,152 |  | 94,271 |  |

| NET BOOK VALUE

| At 31 August 2025 | 460,000 |  | 3,455 |  | 29,380 |  | 14,923 |  | 507,758 |  |

| At 31 August 2024 | 378,872 |  | 1,441 |  | 35,448 |  | 26,243 |  | 442,004 |  |

2B HEARD LIMITED (REGISTERED NUMBER: 09672716)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 August 2025 is represented by:

Freehold | Plant and | Office | Motor |  |

property | machinery | equipment | vehicles | Totals |

| £ | £ | £ | £ | £

| Valuation in 2025 | 97,321 |  | - |  | - |  | - |  | 97,321 |  |

| Cost | 378,872 |  | 5,641 |  | 88,120 |  | 32,075 |  | 504,708 |  |

476,193 |  | 5,641 |  | 88,120 |  | 32,075 |  | 602,029 |  |

5. | FIXED ASSET INVESTMENTS

Other |

investments |

| £

| COST

| At 1 September 2024 | 1,494,441 |  |

| Impairments | (66,666 | ) |

| At 31 August 2025 | 1,427,775 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,427,775 |  |

| At 31 August 2024 | 1,494,441 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 156,064 |  | 171,482 |  |

| Amounts owed by group undertakings | 116,864 |  | - |  |

| Other debtors | 3,691 |  | 2,043 |  |

| Directors' current accounts | - |  | 4,082 |  |

| Tax | 6,540 |  | - |  |

| Prepayments | 25,052 |  | 60,571 |  |

308,211 |  | 238,178 |  |

2B HEARD LIMITED (REGISTERED NUMBER: 09672716)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 464,745 |  | 296,144 |  |

| Other loans | 96,000 |  | 146,760 |  |

| Finance leases (see note 9) | 16,489 |  | 31,342 |  |

| Trade creditors | 341,453 |  | 229,548 |  |

| Amounts owed to group undertakings | - |  | 7,109 |  |

| Tax | - |  | 6,540 |  |

| Social security and other taxes | 45,420 |  | 68,316 |  |

| VAT | 140,954 |  | 120,628 |  |

| Other creditors | 285,620 |  | 217,814 |  |

| Directors' current accounts | 67,775 |  | 74,745 |  |

| Accruals | 48,432 |  | 205,951 |  |

1,506,888 |  | 1,404,897 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans - 1-2 years | 18,473 |  | 18,473 |  |

| Bank loans - 2-5 years | 56,505 |  | 56,327 |  |

| Bank loans more 5 yr by instal | 50,645 |  | 63,861 |  |

| Other loans - 1-2 years | 33,628 |  | - |  |

| Finance leases (see note 9) | 11,634 |  | 28,123 |  |

| Accruals and deferred income | - |  | 33,333 |  |

170,885 |  | 200,117 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 50,645 |  | 63,861 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under finance leases fall due as follows:

| Finance leases |

2025 | 2024 |

| £ | £

| Net obligations repayable:

| Within one year | 16,489 |  | 31,342 |  |

| Between one and five years | 11,634 |  | 28,123 |  |

28,123 |  | 59,465 |  |

2B HEARD LIMITED (REGISTERED NUMBER: 09672716)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | 144,096 |  | 157,537 |  |

| The bank overdraft and loan are secured by a debenture, granted by the company, held by HSBC Bank Plc over all company assets.

| The other loan is secured by a fixed and floating charge over the assets of the company.

| The directors have given personal guarantees over the other loan.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 24,330 |  | - |  |

Deferred tax |

| £

| Provided during year | 24,330 |  |

| Balance at 31 August 2025 | 24,330 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

| £ | £

| D A Wooster

| Balance outstanding at start of year | 4,081 |  | 515 |  |

| Amounts advanced | - |  | 4,456 |  |

| Amounts repaid | - |  | (890 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 4,081 |  |

| There are no set repayment terms and no interest (2023: £nil) is due.

13. | RELATED PARTY DISCLOSURES

| The company has a balance of £116,864 (2024 £7,109 owed to) owed from Omnisonic Limited, a subsidiary company. The balance has arisen due to loans made to Omnisonic. The balance is unsecured, interest - free, and repayable on demand.

14. | ULTIMATE CONTROLLING PARTY

| The directors control the company by virtue of their shareholdings.