IRIS Accounts Production v24.2.0.383 05460364 Board of Directors 1.12.22 30.11.23 30.11.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh054603642022-11-30054603642023-11-30054603642022-12-012023-11-30054603642021-11-30054603642021-12-012022-11-30054603642022-11-3005460364ns15:EnglandWales2022-12-012023-11-3005460364ns14:PoundSterling2022-12-012023-11-3005460364ns10:Director12022-12-012023-11-3005460364ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3005460364ns10:SmallEntities2022-12-012023-11-3005460364ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3005460364ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3005460364ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3005460364ns10:FullAccounts2022-12-012023-11-300546036412022-12-012023-11-3005460364ns10:Director22022-12-012023-11-3005460364ns10:CompanySecretary12022-12-012023-11-3005460364ns10:RegisteredOffice2022-12-012023-11-3005460364ns5:CurrentFinancialInstruments2023-11-3005460364ns5:CurrentFinancialInstruments2022-11-3005460364ns5:ShareCapital2023-11-3005460364ns5:ShareCapital2022-11-3005460364ns5:RetainedEarningsAccumulatedLosses2023-11-3005460364ns5:RetainedEarningsAccumulatedLosses2022-11-3005460364ns5:NetGoodwill2022-12-012023-11-3005460364ns5:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3005460364ns5:ShortLeaseholdAssetsns5:LandBuildings2022-12-012023-11-3005460364ns5:LeaseholdImprovements2022-12-012023-11-3005460364ns5:PlantMachinery2022-12-012023-11-3005460364ns5:FurnitureFittings2022-12-012023-11-3005460364ns5:NetGoodwill2022-11-3005460364ns5:NetGoodwill2023-11-3005460364ns5:NetGoodwill2022-11-3005460364ns5:ShortLeaseholdAssetsns5:LandBuildings2022-11-3005460364ns5:LeaseholdImprovements2022-11-3005460364ns5:PlantMachinery2022-11-3005460364ns5:FurnitureFittings2022-11-3005460364ns5:ShortLeaseholdAssetsns5:LandBuildings2023-11-3005460364ns5:LeaseholdImprovements2023-11-3005460364ns5:PlantMachinery2023-11-3005460364ns5:FurnitureFittings2023-11-3005460364ns5:ShortLeaseholdAssetsns5:LandBuildings2022-11-3005460364ns5:LeaseholdImprovements2022-11-3005460364ns5:PlantMachinery2022-11-3005460364ns5:FurnitureFittings2022-11-3005460364ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3005460364ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3005460364ns5:DeferredTaxation2022-11-3005460364ns5:DeferredTaxation2023-11-30
REGISTERED NUMBER: 05460364 (England and Wales)









G HEKE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






G HEKE LIMITED (REGISTERED NUMBER: 05460364)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G HEKE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: G Heke
Mrs S Heke





SECRETARY: Mrs S Heke





REGISTERED OFFICE: Station House
North Street
Havant
Hampshire
PO9 1QU





REGISTERED NUMBER: 05460364 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

G HEKE LIMITED (REGISTERED NUMBER: 05460364)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 12,408 13,828
12,408 13,828

CURRENT ASSETS
Stocks 690 750
Debtors 6 2,379 2,481
Cash at bank and in hand 4,414 3,239
7,483 6,470
CREDITORS
Amounts falling due within one year 7 18,350 25,621
NET CURRENT LIABILITIES (10,867 ) (19,151 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,541

(5,323

)

PROVISIONS FOR LIABILITIES 8 2,357 2,455
NET LIABILITIES (816 ) (7,778 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (916 ) (7,878 )
SHAREHOLDERS' FUNDS (816 ) (7,778 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

G HEKE LIMITED (REGISTERED NUMBER: 05460364)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2024 and were signed on its behalf by:





G Heke - Director


G HEKE LIMITED (REGISTERED NUMBER: 05460364)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

G Heke 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.

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.

Turnover
Turnover represents net sales of goods for the year, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006 has been fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - over the term of the lease
Improvements to property - 2% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade 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


G HEKE LIMITED (REGISTERED NUMBER: 05460364)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 8,000
AMORTISATION
At 1 December 2022
and 30 November 2023 8,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

G HEKE LIMITED (REGISTERED NUMBER: 05460364)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
Short to Plant and and
leasehold property machinery fittings Totals
£    £    £    £    £   
COST
At 1 December 2022
and 30 November 2023 6,615 10,722 12,870 4,372 34,579
DEPRECIATION
At 1 December 2022 6,615 2,418 9,138 2,580 20,751
Charge for year - 214 937 269 1,420
At 30 November 2023 6,615 2,632 10,075 2,849 22,171
NET BOOK VALUE
At 30 November 2023 - 8,090 2,795 1,523 12,408
At 30 November 2022 - 8,304 3,732 1,792 13,828

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 2,379 2,481

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 7,725 3,422
Other creditors 10,625 22,199
18,350 25,621

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,357 2,455

Deferred
tax
£   
Balance at 1 December 2022 2,455
Movement in year (98 )
Balance at 30 November 2023 2,357