12147330falseManagement consultancy activities other than financial management2022-09-012023-08-31http://www.companieshouse.gov.uk/2022-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2022-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2022-08-31http://www.companieshouse.gov.uk/cd:Director12022-09-012023-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-09-012023-08-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-09-012023-08-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-09-012023-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-08-31http://www.companieshouse.gov.uk/2022-09-012023-08-31http://www.companieshouse.gov.uk/2022-08-31http://www.companieshouse.gov.uk/cd:FRS1022022-09-012023-08-31http://www.companieshouse.gov.uk/2023-08-31http://www.companieshouse.gov.uk/cd:FullAccounts2022-09-012023-08-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-09-012023-08-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 12147330

Hepha Ltd

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023

Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Hepha Ltd

ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023
DIRECTORS
M Kira
REGISTERED OFFICE
483 Green Lanes
London
N13 4BS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12147330
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Hepha Ltd

ACCOUNTS
FOR THEYEARENDED31 AUGUST 2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Hepha Ltd

BALANCE SHEET AT 31 August 2023
20232022
Notes££
FIXED ASSETS
Tangible assets35,9702,481
CURRENT ASSETS
Debtors438,19922,245
Cash at bank and in hand129,29988,064
167,498110,309
CREDITORS: Amounts falling due within one year530,28828,138
NET CURRENT ASSETS137,21082,171
TOTAL ASSETS LESS CURRENT LIABILITIES143,18084,652
CAPITAL AND RESERVES
Called up share capital6100100
Profit and loss account143,08084,552
SHAREHOLDERS' FUNDS143,18084,652
For the year ending 31 August 2023 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 19 August 2024 and signed on their behalf by
.............................
M Kira
Director

Hepha Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1d. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.
1e. Turnover
Turnover is derived from consultancy services supplied by the company and recognised when services are rendered.
1f. Statutory Information
Hepha Ltd is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 12147330 and registered office address is 483 Green Lanes, London, United Kingdom, N13 4BS.

Hepha Ltd

1g. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments.
2. EMPLOYEES
20232022
No.No.
Average number of employees--
3. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
At 1 September 20223,7713,771
Additions5,0265,026
At 31 August 20238,7978,797
Depreciation
At 1 September 20221,2901,290
For the year1,5371,537
At 31 August 20232,8272,827
Net Book Amounts
At 31 August 20235,9705,970
At 31 August 20222,4812,481
4. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors12,00314,637
Other debtors26,1967,608
38,19922,245

Hepha Ltd

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Taxation and social security28,37327,298
Directors current account1,075-
Accruals840840
30,28828,138
6. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1.00 each100100
100100