Company No: 05549827 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S P Head
	A Head

SECRETARY

A Head

REGISTERED OFFICE	25 St Thomas Street
	Winchester
	SO23 9HJ
	United Kingdom

COMPANY NUMBER

05549827 (England and Wales)

ACCOUNTANT	Martin and Company
	25 St Thomas Street
	Winchester
	Hampshire
	SO23 9HJ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	7,705		5,486
		7,705		5,486
Current assets
Debtors	4	10,699		3,717
Cash at bank and in hand		27,200		52,890
		37,899		56,607
Creditors: amounts falling due within one year	5	( 44,312)		( 55,946)
Net current (liabilities)/assets		(6,413)		661
Total assets less current liabilities		1,292		6,147
Provision for liabilities	6	( 441)		0
Net assets		851		6,147
Capital and reserves
Called-up share capital		100		100
Profit and loss account		751		6,047
Total shareholders' funds		851		6,147

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Steve Head Limited (registered number: 05549827) were approved and authorised for issue by the Board of Directors on 13 August 2026. They were signed on its behalf by:

S P Head Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Steve Head Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 25 St Thomas Street, Winchester, SO23 9HJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	10 % reducing balance
Computer equipment	25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		3

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 January 2025	15,886		8,735		24,621
Additions	0		3,641		3,641
At 31 December 2025	15,885		12,376		28,261
Accumulated depreciation
At 01 January 2025	13,093		6,042		19,135
Charge for the financial year	279		1,143		1,422
At 31 December 2025	13,371		7,185		20,556
Net book value
At 31 December 2025	2,514		5,191		7,705
At 31 December 2024	2,793		2,693		5,486

4. Debtors

	2025		2024
	£		£
Trade debtors	9,877		3,548
Other debtors	822		169
	10,699		3,717

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	345		294
Amounts owed to directors	11,606		4,577
Accruals	4,100		3,975
Taxation and social security	26,633		47,088
Other creditors	1,628		12
	44,312		55,946

6. Provision for liabilities

	2025		2024
	£		£
Deferred tax	441		0