Company Registration No. 03886131 (England and Wales)
Horizon Technologies Consultants Limited
Unaudited accounts
for the year ended 31 December 2025
Horizon Technologies Consultants Limited
Unaudited accounts
Contents
Horizon Technologies Consultants Limited
Company Information
for the year ended 31 December 2025
Directors
Mr J Beckner
Mr J Blake
Mr L Matthews
Mr R Sharma
Company Number
03886131 (England and Wales)
Registered Office
Suite 2, The Pavilion
Holme Park Farm Lane
Sonning
Reading
Berkshire
RG4 6SX
United Kingdom
Horizon Technologies Consultants Limited
Statement of financial position
as at 31 December 2025
Intangible assets
1,116,378
1,065,294
Debtors
4,573,951
4,901,381
Cash at bank and in hand
135,178
628,303
Creditors: amounts falling due within one year
(776,998)
(2,227,728)
Net current assets
3,940,532
3,310,357
Total assets less current liabilities
5,136,076
4,376,751
Creditors: amounts falling due after more than one year
(2,111,964)
(2,054,320)
Net assets
3,024,112
2,322,431
Called up share capital
604,000
604,000
Share premium
1,821,638
1,821,638
Profit and loss account
598,474
(103,207)
Shareholders' funds
3,024,112
2,322,431
For the 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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by
Mr J Beckner
Director
Company Registration No. 03886131
Horizon Technologies Consultants Limited
Notes to the Accounts
for the year ended 31 December 2025
Horizon Technologies Consultants Limited is a private company, limited by shares, registered in England and Wales, registration number 03886131. The registered office is Suite 2, The Pavilion, Holme Park Farm Lane, Sonning, Reading, Berkshire, RG4 6SX, United Kingdom.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.33%
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit and loss account for the period.
Horizon Technologies Consultants Limited
Notes to the Accounts
for the year ended 31 December 2025
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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Intangible fixed assets
Other
At 1 January 2025
4,613,319
At 31 December 2025
5,076,673
At 1 January 2025
3,548,025
Charge for the year
412,270
At 31 December 2025
3,960,295
At 31 December 2025
1,116,378
At 31 December 2024
1,065,294
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Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
-
-
10,861
10,861
Additions
42,464
21,092
1,936
65,492
At 31 December 2025
42,464
21,092
12,797
76,353
At 1 January 2025
-
-
10,861
10,861
Charge for the year
4,246
4,218
349
8,813
At 31 December 2025
4,246
4,218
11,210
19,674
At 31 December 2025
38,218
16,874
1,587
56,679
Horizon Technologies Consultants Limited
Notes to the Accounts
for the year ended 31 December 2025
6
Investments
Subsidiary undertakings
Valuation at 1 January 2025
1,100
Valuation at 31 December 2025
22,487
Amounts falling due within one year
Trade debtors
1,442,161
1,887,610
Other debtors
29,522
11,385
Amounts falling due after more than one year
Amounts due from group undertakings etc.
3,102,268
3,002,386
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
677,594
1,961,529
Taxes and social security
13,000
219,705
Other creditors
86,404
46,494
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Creditors: amounts falling due after more than one year
2025
2024
Other creditors
500,000
500,000
Loans from directors
1,611,964
1,554,320
Allotted, called up and fully paid:
500,000 Ordinary shares A shares of £1 each
500,000
500,000
104,000 Ordinary shares B shares of £1 each
104,000
104,000
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Average number of employees
During the year the average number of employees was 3 (2024: 3).