Horta Soils Limited 31/12/2025 iXBRL

Company registration number: NI021549

Horta Soils Limited

Trading as Horta Soils Limited

Unaudited financial statements

31 December 2025

Horta Soils Limited

Contents

Directors and other information

Directors report

Statement of financial position

Notes to the financial statements

Horta Soils Limited

Directors and other information


	Directors	Mr C Richardson
		Mr N Gill
		Ms P McFarland


	Company number	NI021549


	Registered office	54 Derrycoose Road
		Annaghmore
		Portadown
		BT62 1RY


	Business address	54 Derrycoose Road
		Annaghmore
		Portadown
		BT62 1LY


	Accountants	Corr & Corr
		2nd Floor, The Cornmill
		Lineside
		Coalisland
		Co. Tyrone
		BT71 4LP




	Bankers	Danske Bank
		5-6 Market Square
		Dungannon
		BT70 1AB


	Solicitors	Thompson Mitchell Solicitors
		12-14 Mandeville Street
		Portadown
		BT62 3NZ

Horta Soils Limited

Directors report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025.

The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year and preceding financial year. It is anticipated that the company will remain dormant for the foreseeable future.

Directors

The directors who served the company during the year were as follows:

Mr C Richardson

Mr N Gill

Ms P McFarland

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 09 September 2026 and signed on behalf of the board by:

Mr C Richardson

Director

Horta Soils Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Called up share capital	5		( 35,000)		( 35,000)
Profit and loss account	6		35,000		35,000

The company did not trade during the current year or prior year and has not made either a profit or loss.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 09 September 2026 , and are signed on behalf of the board by:

Mr C Richardson

Director

Company registration number: NI021549

Horta Soils Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 54 Derrycoose Road, Annaghmore, Portadown, BT62 1RY.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income statement policy

The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in equity during the current year or prior year.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

The Company has no employees, other than directors, who did not receive any remuneration (2024 - £Nil).

5. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	35,000	35,000	35,000	35,000
	_______	_______	_______	_______

6. Reserves

Called-up Share CapitalThis represents the nominal value of share that have been issued.Profit & Loss AccountThis includes all current and prior periods retained profits and losses.

7. Related party transactions

Horta Soils Limited is a 100% subsidiary of Acceleration Properties Limited. The company has taken advantage of the exemptions given in FRS 102, section 33. This exemption permits non-disclosure of related party transactions if wholly owned subsidiary companies within the group.

8. Controlling party

The immediate parent company of Horta Soils Limited is Acceleration Properties Limited, a company incorporated in Northern Ireland. The ultimate parent company is Richardson Holdings Limited, a company incorporated in Northern Ireland.The largest and smallest group in which the results of the company are consolidated is that headed by Richardson Holdings Limited, a company incorporated in Northern Ireland. These financial statements can be obtained from Companies House. Mr C Richardson is considered the ultimate controlling party virtue of his shareholding in Richardson Holdings Limited.