ACCOUNTS - Final Accounts preparation

Registered number: 02041223

HEAVY METABOLICS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

HEAVY METABOLICS LIMITED

REGISTERED NUMBER: 02041223

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	34,154		37,144
Cash at bank and in hand	5	9,987		10,091
		44,141		47,235
Creditors: amounts falling due within one year	6	(1,850)		(1,809)
Net current assets			42,291		45,426
Total assets less current liabilities			42,291		45,426

Net assets			42,291		45,426

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		42,191	45,326
		42,291	45,426

HEAVY METABOLICS LIMITED

REGISTERED NUMBER: 02041223

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 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 year 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:

P D B Townshend

Director

Date: 14 July 2026

The notes on pages 3 to 5 form part of these financial statements.

HEAVY METABOLICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Heavy Metabolics Limited is a private company, limited by shares, registered in England and Wales, registration number 02041223. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of producers of musical productions in the entertainment industry.

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 Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Interest income

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

HEAVY METABOLICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.4

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.

2.5

Debtors

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

2.6

Cash

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

2.7

Creditors

Short-term creditors are measured at the transaction price.

2.8

Financial instruments

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

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Debtors

					2025	2024
					£	£


Other debtors	34,154	37,144

5.	Cash
		2025	2024
		£	£

	Cash at bank and in hand	9,987	10,091

HEAVY METABOLICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

	Other creditors	1,850	1,809

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

8.	Related party transactions
	Included in other debtors is an amount of £34,001 (2024 - £37,145) due to a company under common control. The loan is unsecured, interest free and repayable on demand.