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Registration number: 00799994

Helios Camden Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2026

Helios Camden Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Helios Camden Ltd

Company Information

Directors | Mr J Morgan Mrs M Morgan

Registered office | 97 Camden Road Tunbridge Wells Kent TN1 2QR

Accountants | Melrose Accountants Accountants62 Florence Road Brighton East Sussex BN1 6DJ

Helios Camden Ltd

(Registration number: 00799994)
Balance Sheet as at 30 June 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investment property | 4 | 1,050,000 | 950,000
Current assets |  |  |
Cash at bank and in hand |  | 266,894 | 231,049
Creditors: Amounts falling due within one year | 5 | (32,396) | (26,664)
Net current assets |  | 234,498 | 204,385
Total assets less current liabilities |  | 1,284,498 | 1,154,385
Creditors: Amounts falling due after more than one year | 5 | (126,789) | (144,943)
Provisions for liabilities |  | (50,000) | (25,000)
Net assets |  | 1,107,709 | 984,442
Capital and reserves |  |  |
Called up share capital | 6 | 2,037 | 2,037
Capital redemption reserve |  | 12,424 | 12,424
Revaluation reserve |  | 813,010 | 813,010
Other reserves |  | 150,000 | 75,000
Retained earnings |  | 130,238 | 81,971
Shareholders' funds |  | 1,107,709 | 984,442

For the financial year ending 30 June 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 7 July 2026 and signed on its behalf by:

......................................... Mr J Morgan Director

Helios Camden Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
97 Camden Road
Tunbridge Wells
Kent
TN1 2QR

These financial statements were authorised for issue by the Board on 7 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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 rent due for the period.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Helios Camden Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors and periodically by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

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

4 | Investment properties

| 2026 £
At 1 July | 950,000
Fair value adjustments | 100,000
At 30 June | 1,050,000

There has been no valuation of investment property by an independent valuer.

Helios Camden Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 7 | 16,644 | 14,088
Taxation and social security |  | 15,752 | 12,576
|  | 32,396 | 26,664

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 7 | 126,789 | 144,943

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £0.50 each | 4,074 | 2,037 | 4,074 | 2,037

7 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 126,789 | 144,943

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 16,644 | 14,088

8 | Parent and ultimate parent undertaking

The company's immediate parent is Helios Homoeopathy Limited, incorporated in United Kingdon.
These financial statements are available upon request from 97 Camden Road Tunbridge Wells Kent TN1 2QR