REGISTERED NUMBER: 02921592 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

HORIZON - GROUP LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K BALL

R K BALL

SECRETARY:

K BALL

REGISTERED OFFICE:

UNIT 15B HOLME MILLS INDUSTRIAL PARK

BRITANNIA ROAD

MILNSBRIDGE

HUDDERSFIELD

HD3 4QF

REGISTERED NUMBER:

02921592 (England and Wales)

ACCOUNTANTS:

KUBINSKI

CHARTERED ACCOUNTANTS

THE OFFICE

NEWHALL FARM

GRANGE MOOR

WAKEFIELD

WF4 4BG

FIXED ASSETS

Tangible assets

4

31,768

41,861

CURRENT ASSETS

Stocks

143,474

115,133

Debtors

800,503

797,190

Prepayments and accrued income

10,478

6,291

Cash at bank and in hand

919,379

802,841

1,873,834

1,721,455

CREDITORS

Amounts falling due within one year

478,395

323,317

NET CURRENT ASSETS

1,395,439

1,398,138

TOTAL ASSETS LESS CURRENT LIABILITIES

1,427,207

1,439,999

PROVISIONS FOR LIABILITIES

5

7,900

10,500

NET ASSETS

1,419,307

1,429,499

CAPITAL AND RESERVES

Called up share capital

6

3

3

Retained earnings

1,419,304

1,429,496

SHAREHOLDERS' FUNDS

1,419,307

1,429,499

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 21 May 2026 and were signed on its behalf by:

K BALL - Director

R K BALL - Director

1.	STATUTORY INFORMATION

HORIZON - GROUP 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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures, fittings and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

221,419

Additions

2,584

Disposals

(12,697

)

At 31 March 2026

211,306

DEPRECIATION

At 1 April 2025

179,558

Charge for year

12,677

Eliminated on disposal

(12,697

)

At 31 March 2026

179,538

NET BOOK VALUE

At 31 March 2026

31,768

At 31 March 2025

41,861

5.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

7,900

10,500

Deferred

tax

£

Balance at 1 April 2025

10,500

Credit to Income Statement during year

(2,600

)

Balance at 31 March 2026

7,900

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

3

Ordinary

£1.00

3

3

7.	RELATED PARTY DISCLOSURES

At the year end the following balances existed with related parties:-

£552,316 ( 2025 - £499,880 ) was owed from Let It B Properties Limited, a company in which R K Ball is a shareholder.

8.	ULTIMATE PARENT COMPANY

Horizon Marketing (UK) Limited a company incorporated in England, is the company's ultimate parent undertaking.