ACCOUNTS - Final Accounts preparation

Registered number: 09008522

HORIZON DATA HOUSE LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

HORIZON DATA HOUSE LTD

REGISTERED NUMBER: 09008522

BALANCE SHEET

AS AT 30 APRIL 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		1		1
			1		1
Current assets
Debtors: amounts falling due after more than one year	5	346,342		346,342
Current asset investments	6	12,000		12,000
		358,342		358,342
Creditors: amounts falling due within one year	7	(149,719)		(146,599)
Net current assets			208,623		211,743
Total assets less current liabilities			208,624		211,744

Net assets			208,624		211,744

Capital and reserves
Called up share capital	1	1
Profit and loss account	208,623	211,743
	208,624	211,744

Page 1

HORIZON DATA HOUSE LTD

REGISTERED NUMBER: 09008522

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2025

The director considers 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 director acknowledges his 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:

D M Davies

Director

Date: 28 August 2026

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

Page 2

HORIZON DATA HOUSE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

Horizon Data House Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 09008522 and registered office address can be found below:

MHA House
Charter Court
Pheonix Way
Swansea Enterprise Park
Swansea
SA7 9FS

The presentation currency of the financial statements is the Pound Sterling (£).

Monetary amounts in these financial statements are rounded to the nearest £.

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 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.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

HORIZON DATA HOUSE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.4

Financial instruments

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

2.5

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make
judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are
not readily apparent from other sources. The estimates and associated assumptions are based on
historical experience and other factors which are considered to be relevant. Actual results may differ
from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only effects that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The following are the critical judgements that the directors have made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

Impairment of assets
Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the income statement.

Provisions and contingencies
Provisions are recognised when the company has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome. Otherwise, material contingent liabilities are disclosed unless a transfer of economic benefits is considered remote. Contingent assets are only disclosed if an inflow of economic benefits is probable.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4

HORIZON DATA HOUSE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 May 2024	991
	At 30 April 2025	991
	Depreciation
	At 1 May 2024	990
	At 30 April 2025	990
	Net book value
	At 30 April 2025	1
	At 30 April 2024	1

5.	Debtors
		2025	2024
		£	£

Due after more than one year
Other debtors	346,342	346,342
	346,342	346,342

6.	Current asset investments
		2025	2024
		£	£

Other Investments	12,000	12,000
	12,000	12,000

Page 5

HORIZON DATA HOUSE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	12,540	8,340
Corporation tax	28,283	28,283
Other taxation and social security	7,545	7,545
Other creditors	100,331	94,231
Accruals and deferred income	1,020	8,200
	149,719	146,599

8.	Related party transactions
	During previous years the company entered into draw down agreements with certain employees. The loans were drawn down in full with a term of 20 years, repayable early only at the borrower's option, with yearly interest set at the prevailing HM Revenue & Customs 'official rate'.

Page 6