ACCOUNTS - Final Accounts preparation

Registered number: 15917973

HELLION TOURING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

HELLION TOURING LIMITED

REGISTERED NUMBER: 15917973

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	5	144,926
Cash at bank and in hand	6	528,576
		673,502
Creditors: amounts falling due within one year	7	(655,776)
Net current assets			17,726
Total assets less current liabilities			17,726

Net assets			17,726

Capital and reserves
Called up share capital	8	100
Profit and loss account		17,626
		17,726

HELLION TOURING LIMITED

REGISTERED NUMBER: 15917973

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

I F Hill

Director

Date: 29 July 2026

The notes on pages 3 to 6 form part of these financial statements.

HELLION TOURING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

1.	General information

Hellion Touring Limited is a private company, limited by shares, registered in England and Wales, registration number 15917973. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The company was incorporated on 27 August 2024 and commenced trading on the same date.

The principal activity of the company is that of live performance of musicians known as Judas Priest and merchandising of their image on tour.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from live performance of musicians known as Judas Priest on tour is recognised when the performances have taken place.

Merchandise income is recognised when the significant risks and rewards of ownership have been transferred to the buyer.

HELLION TOURING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.8

Creditors

Short-term creditors are measured at the transaction price.

2.9

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 3.

4.	Dividends
		2025
		£

Dividends paid

91,418

HELLION TOURING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

Debtors

					2025
					£


	Trade debtors	9,831
	Other debtors	100,286
	Prepayments	34,809
		144,926

6.	Cash
		2025
		£

	Cash at bank and in hand	528,576

7.	Creditors: amounts falling due within one year
		2025
		£

	Trade creditors	143,337
	Corporation tax	13,031
	Other creditors	26,116
	Accruals	473,292
		655,776

HELLION TOURING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

8.	Share capital
		2025
		£

		Allotted, called up and partly paid

		26 Ordinary A shares of £1.00 each	26
		26 Ordinary B shares of £1.00 each	26
		16 Ordinary C shares of £1.00 each	16
		16 Ordinary D shares of £1.00 each	16
		16 Ordinary E shares of £1.00 each	16

			100

On incorporation, the company issued the following shares at par, which were fully paid:

26 Ordinary A shares of £1 each

26 Ordinary B shares of £1 each

16 Ordinary C shares of £1 each

16 Ordinary D shares of £1 each

16 Ordinary E shares of £1 each