| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 8 April 2024 to 30 April 2025 |
| for |
| Heneom Group Ltd |
| Previously known as |
| Heneom HR Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 8 April 2024 to 30 April 2025 |
| for |
| Heneom Group Ltd |
| Previously known as |
| Heneom HR Ltd |
| Heneom Group Ltd (Registered number: 15625884) |
| Contents of the Financial Statements |
| for the Period 8 April 2024 to 30 April 2025 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 |
| Heneom Group Ltd (Registered number: 15625884) |
| Balance Sheet |
| 30 April 2025 |
| Notes | £ |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) |
| The director acknowledges her 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 were approved by the director and authorised for issue on |
| Heneom Group Ltd (Registered number: 15625884) |
| Notes to the Financial Statements |
| for the Period 8 April 2024 to 30 April 2025 |
| 1. | STATUTORY INFORMATION |
| Heneom Group Ltd is a |
| Registered number: |
| Registered office: |
| 2. | STATEMENT OF COMPLIANCE |
| These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| These financial statements have been prepared using the historical cost convention. |
| The financial statements are prepared in sterling, which is the functional currency of the entity. |
| Summary of significant accounting policies and key accounting estimates |
| The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. |
| Going concern |
| The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net current liabilities of £2,482 and retained losses of £2,582. The director has pledged to continue to financially support the company for the foreseeable future. On this basis, the director feels it is appropriate to prepare these financial statements on a going concern basis. |
| Significant judgements and estimates |
| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. |
| Revenue recognition |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Turnover comprises the fair value of the consideration received or receivable for the provision of |
| services in the ordinary course of the company’s activities. Turnover is shown net of sales/value |
| added tax, rebates and discounts. |
| The company recognises revenue when: |
| The amount of revenue can be reliably measured; |
| it is probable that future economic benefits will flow to the entity; |
| and specific criteria have been met for each of the company's activities. |
| Taxation |
| The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. |
| The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. |
| Heneom Group Ltd (Registered number: 15625884) |
| Notes to the Financial Statements - continued |
| for the Period 8 April 2024 to 30 April 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. |
| Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash on hand and call deposits. |
| Trade debtors |
| Trade debtors are amounts due from customers for services performed in the ordinary course of business. |
| Trade debtors are recognised at the transaction price and are reviewed annually for bad debts, any |
| adjustments are made through the profit and loss account. |
| Trade creditors |
| Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. |
| Trade creditors are recognised at the transaction price. |
| Share capital |
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Other creditors |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal |
| value: | £ |
| Ordinary | 1 | 100 |
| Heneom Group Ltd (Registered number: 15625884) |
| Notes to the Financial Statements - continued |
| for the Period 8 April 2024 to 30 April 2025 |
| 8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the period ended 30 April 2025: |
| £ |
| Balance outstanding at start of period |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - |
| Amounts waived | - |
| Balance outstanding at end of period | ( |
) |
| This balance is provided interest free and is repayable on demand. |
| 9. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |