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REGISTERED NUMBER: 10768442 (England and Wales)















HEENA FASHIONS INT LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024






HEENA FASHIONS INT LTD (REGISTERED NUMBER: 10768442)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Statement of Financial Position 1

Notes to the Financial Statements 2


HEENA FASHIONS INT LTD (REGISTERED NUMBER: 10768442)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £   
Fixed assets
Tangible assets 4 24,408 27,624

Current assets
Stocks 656,675 585,000
Debtors 5 2,603,985 1,882,348
Cash at bank and in hand 402,543 1,442,667
3,663,203 3,910,015
Creditors
Amounts falling due within one year 6 (547,905 ) (777,943 )
Net current assets 3,115,298 3,132,072
Total assets less current liabilities 3,139,706 3,159,696

Creditors
Amounts falling due after more than one
year

7

(6,667

)

(66,667

)

Provisions for liabilities (5,162 ) -
Net assets 3,127,877 3,093,029

Capital and reserves
Called up share capital 100 100
Retained earnings 3,127,777 3,092,929
3,127,877 3,093,029

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

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 Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





Mr Mohsin Alli - Director


HEENA FASHIONS INT LTD (REGISTERED NUMBER: 10768442)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. Statutory information

Heena Fashions Int Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10768442

Registered office: Ground Floor
184 Cheetham Hill Road
Manchester
M8 8LQ

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% Straight Line
Motor vehicles - 25% on reducing balance
Computer equipment - 25% per annum straight line basis

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

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HEENA FASHIONS INT LTD (REGISTERED NUMBER: 10768442)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


3. Employees and directors

The average number of employees during the year was 20 (2023 - 17 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 October 2023 3,400 10,000 7,000 22,709 43,109
Additions - - 4,000 693 4,693
At 30 September 2024 3,400 10,000 11,000 23,402 47,802
Depreciation
At 1 October 2023 1,687 2,500 4,047 7,251 15,485
Charge for year 257 1,876 1,738 4,038 7,909
At 30 September 2024 1,944 4,376 5,785 11,289 23,394
Net book value
At 30 September 2024 1,456 5,624 5,215 12,113 24,408
At 30 September 2023 1,713 7,500 2,953 15,458 27,624

5. Debtors
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 325,730 618,803
Other debtors 523,255 708,545
848,985 1,327,348

Amounts falling due after more than one year:
Amounts owed by group undertakings 800,000 -
Other debtors 955,000 555,000
1,755,000 555,000

Aggregate amounts 2,603,985 1,882,348

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 254,522 276,342
Taxation and social security 261,604 471,196
Other creditors 21,779 20,405
547,905 777,943

HEENA FASHIONS INT LTD (REGISTERED NUMBER: 10768442)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 6,667 16,667
Other creditors - 50,000
6,667 66,667

8. Related party disclosures

At 30 September 2024 company owed £2,787 to the directors (2023 £307,022 directors owed to company). No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.

9. Ultimate controlling party

The company is ultimately controlled by Yusuf Property Services Ltd. Yusuf Property Services Ltd is the parent company of Heena Fashions Int Ltd, is a company registered in England and Wales, company number - 10768442.