REGISTERED NUMBER: 05246934 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Heart of England Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S T Hammon

SECRETARY:

G Hammon

REGISTERED OFFICE:

Heart of England Conference & Events

Meriden Road

Fillongley

Coventry

West Midlands

CV7 8DX

REGISTERED NUMBER:

05246934 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

1,838,500

1,853,467

Investments

5

402

402

1,838,902

1,853,869

CREDITORS

Amounts falling due within one year

6

336,941

335,923

NET CURRENT LIABILITIES

(336,941

)

(335,923

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,501,961

1,517,946

CAPITAL AND RESERVES

Called up share capital

8

102

102

Retained earnings

1,501,859

1,517,844

SHAREHOLDERS' FUNDS

1,501,961

1,517,946

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2026 and were signed by:

S T Hammon - Director

1.	STATUTORY INFORMATION

Heart of England Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Tangible assets are initially recognised at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 January 2025

and 31 December 2025

1,870,834

DEPRECIATION

At 1 January 2025

17,367

Charge for year

14,967

At 31 December 2025

32,334

NET BOOK VALUE

At 31 December 2025

1,838,500

At 31 December 2024

1,853,467

Land and buildings relate to the site of the Heart of England Conference and Events Centre, Meriden Road, Fillongley, Coventry, CV7 8DX.

The site is leased to a subsidiary undertaking for use in its trade.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2025

and 31 December 2025

402

NET BOOK VALUE

At 31 December 2025

402

At 31 December 2024

402

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Heart of England Promotions Limited

Registered office: United Kingdom

Nature of business: Conference, wedding, and events centre

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

576,473

525,541

Profit for the year

113,899

131,899

Heart Pods Limited

Registered office: United Kingdom

Nature of business: Dormant

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

100

100

Heart Park Limited

Registered office: United Kingdom

Nature of business: Dormant

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

100

100

Heart of England Events Limited

Registered office: United Kingdom

Nature of business: Dormant

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

2

2

Road to Hell Limited

Registered office: United Kingdom

Nature of business: Dormant

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

100

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

335,575

334,591

Directors' current accounts

106

72

Accrued expenses

1,260

1,260

336,941

335,923

7.	SECURED DEBTS

In a prior year, the company purchased the site of Heart of England Conference and Events Centre.

A cross-guarantee is in place, with the bank loans of the subsidiary company, Heart of England Promotions Limited, being secured against this property.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

102

Ordinary

£1

102

102

The Company's authorised share capital is £1,000 divided into 1,000 shares of £1.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

S T Hammon

Balance outstanding at start of year

(72

)

(486

)

Amounts advanced

62,966

72,914

Amounts repaid

(63,000

)

(72,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(106

)

(72

)

The above loan due to the director from the company is interest free and has no set terms of repayment.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is S T Hammon.