Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11867352 Mr Youngsoo Hur iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11867352 2023-12-31 11867352 2024-12-31 11867352 2024-01-01 2024-12-31 11867352 frs-core:Non-currentFinancialInstruments 2024-12-31 11867352 frs-core:FurnitureFittings 2024-12-31 11867352 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11867352 frs-core:FurnitureFittings 2023-12-31 11867352 frs-core:ShareCapital 2024-12-31 11867352 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11867352 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11867352 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11867352 frs-bus:SmallEntities 2024-01-01 2024-12-31 11867352 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11867352 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11867352 frs-bus:Director1 2024-01-01 2024-12-31 11867352 1 2024-01-01 2024-12-31 11867352 frs-countries:EnglandWales 2024-01-01 2024-12-31 11867352 2022-12-31 11867352 2023-12-31 11867352 2023-01-01 2023-12-31 11867352 frs-core:Non-currentFinancialInstruments 2023-12-31 11867352 frs-core:ShareCapital 2023-12-31 11867352 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11867352 1 2023-01-01 2023-12-31
Registered number: 11867352
Heta Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11867352
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 1,997 1,997
1,997 1,997
CURRENT ASSETS
Debtors 5 1,994,859 1,968,811
Cash at bank and in hand 33,208 33,731
2,028,067 2,002,542
NET CURRENT ASSETS (LIABILITIES) 2,028,067 2,002,542
TOTAL ASSETS LESS CURRENT LIABILITIES 2,030,064 2,004,539
Creditors: Amounts Falling Due After More Than One Year 6 (2,351,092 ) (2,344,903 )
NET LIABILITIES (321,028 ) (340,364 )
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account (322,028 ) (341,364 )
SHAREHOLDERS' FUNDS (321,028) (340,364)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Youngsoo Hur
Director
6 June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Heta Group Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 11867352 . The registered office is 24 Greville Street, London, England, EC1N 8SS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures and fittings 25% straight line method
2.4. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually. 
2.5. Not trading
The company did not trade for the year.
2.6. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Page 3
Page 4
3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 1 1
1 1
4. Tangible Assets
Fixtures and fittings
£
Cost
As at 1 January 2024 40,440
As at 31 December 2024 40,440
Depreciation
As at 1 January 2024 40,440
As at 31 December 2024 40,440
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Debtors
2024 2023
£ £
Due after more than one year
Amounts owed by group undertakings 1,994,859 1,968,811
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Amounts owed to group undertakings 2,351,092 2,344,903
7. Related Party Transactions
The total amount owed to an associated company is £2,351,092 (2023: £2,344,903) as at 31.12.2024.
The total amount owed from an associated company is £1,994,859 (2023: £1,968,811) as at 31.12.2024.
Page 4