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Registered number: 03297518
HEADGEAR INVESTMENTS LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
D.M.Wise Limited
HEADGEAR INVESTMENTS LIMITED
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
HEADGEAR INVESTMENTS LIMITED
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr A Duma
| Mr S Debson
Company Number | 03297518
Registered Office | 10 Greville House
| Lower Road
| Harrow on the Hill
| Middlesex
| HA2 0HB
Accountants | D.M.Wise Limited

Bank Metro Bank
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HEADGEAR INVESTMENTS LIMITED
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03297518

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,700,000 |  | 2,700,000
|  |  | 2,700,000 |  | 2,700,000
CURRENT ASSETS
Debtors | 5 | 1,021 |  | 750 |
Investments | 6 | 457,380 |  | 369,509 |
Cash at bank and in hand |  | 19,108 |  | 23,240 |
|  | 477,509 |  | 393,499 |
Creditors: Amounts Falling Due Within One Year | 7 | (155,277 ) |  | (169,819 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 322,232 |  | 223,680
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,022,232 |  | 2,923,680
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (439,705 ) |  | (429,613 )
NET ASSETS |  |  | 2,582,527 |  | 2,494,067
CAPITAL AND RESERVES
Called up share capital | 9 |  | 195 |  | 195
Share premium account |  |  | 77,330 |  | 77,330
Revaluation reserve | 10 |  | 1,813,930 |  | 1,813,930
Profit and Loss Account |  |  | 691,072 |  | 602,612
SHAREHOLDERS' FUNDS |  |  | 2,582,527 |  | 2,494,067

Page 2
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HEADGEAR INVESTMENTS LIMITED
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr A Duma Director
07/07/2026

The notes on pages 4 to 5 form part of these financial statements.
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HEADGEAR INVESTMENTS LIMITED
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
HEADGEAR INVESTMENTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03297518 . The registered office is 10 Greville House, Lower Road, Harrow on the Hill, Middlesex, HA2 0HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Investment Properties
Investments properties are initially recognised at cost, properties whose fair value can be measured reliably are subsequently measured at fair value. The surplus or deficit on revaulation is recognised in the profit and loss account accumulated in the profit and loss reserve unless a deficit below original cost or its reversal, on an individual investment property is expected to be premanent, in which case it is recognised in the profit and loss account for the year.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
2Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 2,700,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,021 |  | 750

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HEADGEAR INVESTMENTS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Listed investments | 356,330 |  | 283,459
Unlisted investments | 76,050 |  | 76,050
Short term deposits | 25,000 |  | 10,000
| 457,380 |  | 369,509

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 140,414 |  | 156,172
Taxation and social security | 14,863 |  | 13,647
| 155,277 |  | 169,819

8. Deferred Taxation
The provision for deferred taxation is made up of future chargeable gains.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 439,705 |  | 429,613

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 195 |  | 195

10. Reserves

| Share Premium | Revaluation reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2025 | 77,330 | 1,813,930 | 602,612
Profit for the year and total comprehensive income | - | - | 88,460
As at 31 December 2025 | 77,330 | 1,813,930 | 691,072

11. Related Party Transactions
Included in creditors at 31 December 2025 ia an amount of £131,827 (2024 - £148,018) representing amounts loaned to the company by a shareholder. This loan is provided interest free and is repayable on demand.
Also incuded in creditors at 31 December 2025 is an amount £200 (2024 -£200) owed to director of the company. This balance had been advanced to the company on an interest free basis and is repayable on demand.
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