Heavyweight Agency Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 09607753

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		783		1,960

			783		1,960
CURRENT ASSETS
Stocks		23,936		22,896
Debtors		68,308		68,410
Cash at bank and in hand		40,954		53,806

		133,198		145,112
Creditors: Amounts Falling Due Within One Year		(130,454 )		(78,843 )

NET CURRENT ASSETS (LIABILITIES)			2,744		66,269

TOTAL ASSETS LESS CURRENT LIABILITIES			3,527		68,229

NET ASSETS			3,527		68,229

CAPITAL AND RESERVES
Called up share capital	5		2		2
Profit and Loss Account			3,525		68,227

SHAREHOLDERS' FUNDS			3,527		68,229

Page 1

Page 2

Heavyweight Agency Ltd

Abridged Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Michael Harper Director	Mr Benjamin Broadhurst Director
12 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Heavyweight Agency Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09607753 . The registered office is The Junction Office 43, Charles Street, Horbury, WF4 5FH.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% on straight-line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

Page 3

Page 4

Heavyweight Agency Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Total
	£
Cost
As at 1 June 2025	14,360

As at 31 May 2026	14,360

Depreciation
As at 1 June 2025	12,400
Provided during the period	1,177

As at 31 May 2026	13,577

Net Book Value
As at 31 May 2026	783

As at 1 June 2025	1,960

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

6. Related Party Transactions

BGAM Group Limited

A company under the joint control of Benjamin Broadhurst and Michael Harper.

Dividends in the sum of £46,020 (2025: £68,020) were paid to BGAM Group Limited during the period.

Total Onion Limited

A company under the joint control of Benjamin Broadhurst and Michael Harper.

Amounts totalling £70,000 (2025 : -£70,000) was received from Total Onion Ltd during the period. At the end of the period £15,000 was owed to Total Onion Ltd (2025: -£55,000).

Page 4