REGISTERED NUMBER: 09001625 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Heart Biotech Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Ishak-Hanna

S S Khouri

M C Radford

I A Richardson

M H Yacoub

F W White

REGISTERED OFFICE:

17 North Drive

Littleton

Winchester

SO22 6QA

REGISTERED NUMBER:

09001625 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Kepier House

Belmont Business Park

Durham

DH1 1TW

FIXED ASSETS

Investments

4

1

155,435

CURRENT ASSETS

Debtors

5

1,110,932

1

CREDITORS

Amounts falling due within one year

6

(906,637

)

(291,637

)

NET CURRENT ASSETS/(LIABILITIES)

204,295

(291,636

)

TOTAL ASSETS LESS CURRENT LIABILITIES

204,296

(136,201

)

CREDITORS

Amounts falling due after more than one year

7

(74,283

)

(74,555

)

NET ASSETS/(LIABILITIES)

130,013

(210,756

)

CAPITAL AND RESERVES

Called up share capital

8

73

71

Share premium

2,774,536

2,198,846

Retained earnings

(2,644,596

)

(2,409,673

)

SHAREHOLDERS' FUNDS

130,013

(210,756

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

F W White - Director

1.	STATUTORY INFORMATION

Heart Biotech Holdings 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out

below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Going concern

The directors assess whether the use of going concern is appropriate i.e. whether there are any materialities related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date the financial statements are approved.

The financial statements are prepared on the going concern basis which assumes that the company will continue to trade. If the company is unable to continue to trade, adjustments would be required to reduce the value of assets to their recoverable amounts, to provide for any further liabilities that might arise and to analyse long term liabilities as current liabilities.

Preparation of consolidated financial statements

The financial statements contain information about Heart Biotech Holdings 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Financial instruments

Basic financial instruments are recognised at amortised cost with changed recognised in profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

155,435

Additions

4

Disposals

(155,438

)

At 30 September 2025

1

NET BOOK VALUE

At 30 September 2025

1

At 30 September 2024

155,435

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,523

-

Amounts owed by group undertakings

1,108,408

-

Other debtors

1

1

1,110,932

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

313,376

-

Amounts owed to group undertakings

307,786

-

Taxation and social security

-

11,290

Directors' current accounts

283,585

278,457

Accruals and deferred income

1,890

1,890

906,637

291,637

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

74,283

74,555

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

725,046

Ordinary

£0.0001

73

71

9.	RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions, except for those shown below.

2025

2024

£

£

Amounts due from group undertakings

1,108,408

-

Amounts due to directors within one year

283,585

278,457

Amounts due to directors over one year

74,283

74,555

No interest has been charged.