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Registered number: 11576188
Heka (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
The Countryside Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11576188
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 61,478 75,023
Investments 5 8,000 8,000
69,478 83,023
CURRENT ASSETS
Stocks 6 7,130 8,642
Debtors 7 31,521 35,361
Cash at bank and in hand 190,284 59,917
228,935 103,920
Creditors: Amounts Falling Due Within One Year 8 (9,925 ) (14,957 )
NET CURRENT ASSETS (LIABILITIES) 219,010 88,963
TOTAL ASSETS LESS CURRENT LIABILITIES 288,488 171,986
Creditors: Amounts Falling Due After More Than One Year 9 (113,271 ) (107,720 )
NET ASSETS 175,217 64,266
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 175,117 64,166
SHAREHOLDERS' FUNDS 175,217 64,266
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For the year ending 30 September 2024 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 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 Jaganmohan Ramachandran
Director
17th February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Heka (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11576188 . The registered office is 31 Wetherby Close, Queniborough, Leicester, LE7 3FR.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold 0%
Motor Vehicles 25%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Land & Property
Freehold Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 18,489 74,045 92,534
Additions 4,668 - 4,668
Disposals (4,080 ) - (4,080 )
As at 30 September 2024 19,077 74,045 93,122
Depreciation
As at 1 October 2023 - 17,511 17,511
Provided during the period - 14,133 14,133
As at 30 September 2024 - 31,644 31,644
Net Book Value
As at 30 September 2024 19,077 42,401 61,478
As at 1 October 2023 18,489 56,534 75,023
5. Investments
Unlisted
£
Cost
As at 1 October 2023 8,000
As at 30 September 2024 8,000
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 8,000
As at 1 October 2023 8,000
6. Stocks
2024 2023
£ £
Stock 7,130 8,642
7. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 14,551 14,551
Other debtors 16,970 20,810
31,521 35,361
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 9,320 14,352
Other loans 605 605
9,925 14,957
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 60,585 67,960
Amounts owed to group undertakings 52,686 39,760
113,271 107,720
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 60,585 67,960
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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