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Registered number: 11653282
Horizon Investments Holdings Ltd
Director's Report and
Financial Statements
For The Year Ended 31 October 2025
Long & Co (Dentax) Ltd
65a High Street
Stevenage
Hertfordshire
SG1 3AQ
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Director Dr Theodoros Empeslidis
Company Number 11653282
Registered Office 65a High Street
Stevenage
Hertfordshire
SG1 3AQ
Accountants Long & Co (Dentax) Ltd
65a High Street
Stevenage
Hertfordshire
SG1 3AQ
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 October 2025.
Principal Activity
The company's principal activity continues to be that of Activities Of Other Holding Companies.
Directors
The director who held office during the year were as follows:
Dr Theodoros Empeslidis
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Dr Theodoros Empeslidis
Director
31/07/2026
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 October 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
31/07/2026
Long & Co (Dentax) Ltd
65a High Street
Stevenage
Hertfordshire
SG1 3AQ
Page 3
Page 4
Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 5,608 4,500
GROSS PROFIT 5,608 4,500
Administrative expenses (2,198 ) (11,724 )
OPERATING PROFIT/(LOSS) 3,410 (7,224 )
Other interest receivable and similar income - 100
PROFIT/(LOSS) FOR THE FINANCIAL YEAR 3,410 (7,124 )
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 99,775 99,775
99,775 99,775
CURRENT ASSETS
Debtors 5 397,836 392,336
Cash at bank and in hand 48,421 48,463
446,257 440,799
Creditors: Amounts Falling Due Within One Year 6 (145,081 ) (143,033 )
NET CURRENT ASSETS (LIABILITIES) 301,176 297,766
TOTAL ASSETS LESS CURRENT LIABILITIES 400,951 397,541
NET ASSETS 400,951 397,541
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 400,851 397,441
SHAREHOLDERS' FUNDS 400,951 397,541
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Dr Theodoros Empeslidis
Director
31/07/2026
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Horizon Investments Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11653282 . The registered office is 65a High Street, Stevenage, Hertfordshire, SG1 3AQ.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments
Listed
£
Cost or Valuation
As at 1 November 2024 99,775
As at 31 October 2025 99,775
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 99,775
As at 1 November 2024 99,775
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,220 8,220
Due after more than one year
Amounts owed by group undertakings 389,616 384,116
397,836 392,336
Page 6
Page 7
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,089 2,091
Other creditors 142,992 140,942
145,081 143,033
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 7