REGISTERED NUMBER: 14289868 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Helios Capital Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J E M Drysdale

J A Drysdale

REGISTERED OFFICE:

20-22 Wenlock Road

London

N1 7GU

REGISTERED NUMBER:

14289868 (England and Wales)

ACCOUNTANTS:

Burnbecks Limited

Chartered Certified Accountants

71-75 Shelton Street

London

WC2H 9JQ

FIXED ASSETS

Tangible assets

4

4,407

5,509

Investment property

5

279,589

304,581

283,996

310,090

CURRENT ASSETS

Cash at bank and in hand

676

168

CREDITORS

Amounts falling due within one year

304,320

297,261

NET CURRENT LIABILITIES

(303,644

)

(297,093

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(19,648

)

12,997

PROVISIONS FOR LIABILITIES

-

4,748

NET (LIABILITIES)/ASSETS

(19,648

)

8,249

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

6

-

20,244

Retained earnings

(19,650

)

(11,997

)

(19,648

)

8,249

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.

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 August 2025 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 14 May 2026 and were signed on its behalf by:

Mrs J E M Drysdale - Director

1.	STATUTORY INFORMATION

Helios Capital Ltd 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Furniture & fittings

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

8,608

DEPRECIATION

At 1 September 2024

3,099

Charge for year

1,102

At 31 August 2025

4,201

NET BOOK VALUE

At 31 August 2025

4,407

At 31 August 2024

5,509

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

304,581

Revaluations

(24,992

)

At 31 August 2025

279,589

NET BOOK VALUE

At 31 August 2025

279,589

At 31 August 2024

304,581

Fair value at 31 August 2025 is represented by:

£

Valuation in 2023

9,628

Valuation in 2024

15,364

Valuation in 2025

(24,992

)

Cost

279,589

279,589

6.

RESERVES

Fair

value

reserve

£

At 1 September 2024

20,244

Revaluation in year

(20,244

)

At 31 August 2025

-