Registered number
06717612
Headseast Limited
Report and Accounts
31 December 2025

Headseast Limited
Registered number: | 06717612
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 85,843 |  |  | 3,987
Investments | 4 |  |  | 12,432 |  |  | 12,639
|  |  |  | 98,275 |  |  | 16,626
Current assets
Debtors | 5 |  | 883,952 |  |  | 697,944
Cash at bank and in hand |  |  | 463,820 |  |  | 432,588
|  |  | 1,347,772 |  |  | 1,130,532
Creditors: amounts falling due within one year | 6 |  | (1,151,164) |  |  | (1,045,411)
Net current assets |  |  |  | 196,608 |  |  | 85,121
Net assets |  |  |  | 294,883 |  |  | 101,747
Capital and reserves
Called up share capital |  |  |  | 30,000 |  |  | 30,000
Profit and loss account |  |  |  | 264,883 |  |  | 71,747
Shareholder's funds |  |  |  | 294,883 |  |  | 101,747
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C J Stanley
Director
Approved by the board on 13 July 2026

Headseast Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover comprises the fair value of the consideration received or receivable, net of discounts and value added taxes and is recognised when the significant risks and rewards of ownership have been transferred to the buyer. It mainly consists of organising and coordinating package tours and is therefore recognised when the customer departs or uses the service.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Office equipment | 25% reducing balance basis
| Investments
| Listed investments are measured at fair value. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Customer monies received up to the balance sheet date relating to holidays and flights commencing after the year end are deferred and included in trade creditors.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 4 |  | 3
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Office equipment |  | Total
£ | £ | £
| Cost
| At 1 January 2025 | - |  | 22,554 |  | 22,554
| Additions | 78,000 |  | 6,470 |  | 84,470
| At 31 December 2025 | 78,000 |  | 29,024 |  | 107,024
| Depreciation
| At 1 January 2025 | - |  | 18,567 |  | 18,567
| Charge for the year | - |  | 2,614 |  | 2,614
| At 31 December 2025 | - |  | 21,181 |  | 21,181
| Net book value
| At 31 December 2025 | 78,000 |  | 7,843 |  | 85,843
| At 31 December 2024 | - |  | 3,987 |  | 3,987
4 | Investments | Quoted | Total
investments
£ | £ | £
| Fair value
| At 1 January 2025 | 12,639 |  | - |  | 12,639
| Revaluation | (207) |  | - |  | (207)
| At 31 December 2025 | 12,432 |  | - |  | 12,432
| Historical cost
| At 1 January 2025 | 11,000
| At 31 December 2025 | 11,000
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 704,229 |  | 628,436
| Other debtors | 179,723 |  | 69,508
|  |  |  |  |  | 883,952 |  | 697,944
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 1,041,435 |  | 1,024,026
| Taxation and social security costs | 104,829 |  | 7,306
| Other creditors | 4,900 |  | 14,079
|  |  |  |  |  | 1,151,164 |  | 1,045,411
7 | Other information
| Headseast Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 9 Bonhill Street
| London
| EC2A 4DJ

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