12147330falseManagement consultancy activities.2023-09-012024-08-31http://www.companieshouse.gov.uk/2023-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-08-31http://www.companieshouse.gov.uk/cd:Director12023-09-012024-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-09-012024-08-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-09-012024-08-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-09-012024-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-08-31http://www.companieshouse.gov.uk/2023-09-012024-08-31http://www.companieshouse.gov.uk/2023-08-31http://www.companieshouse.gov.uk/cd:FRS1022023-09-012024-08-31http://www.companieshouse.gov.uk/2024-08-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-09-012024-08-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-09-012024-08-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 12147330

Hepha Ltd

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024

Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Hepha Ltd

ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024
DIRECTORS
M Kira
REGISTERED OFFICE
483 Green Lanes
London
N13 4BS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12147330
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Hepha Ltd

ACCOUNTS
FOR THEYEARENDED31 AUGUST 2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Hepha Ltd

BALANCE SHEET AT 31 August 2024
20242023
Notes££
FIXED ASSETS
Tangible assets36,4955,970
CURRENT ASSETS
Debtors496,89638,199
Cash at bank and in hand4,069129,299
100,965167,498
CREDITORS: Amounts falling due within one year522,58230,288
NET CURRENT ASSETS78,383137,210
TOTAL ASSETS LESS CURRENT LIABILITIES84,878143,180
CAPITAL AND RESERVES
Called up share capital6100100
Profit and loss account84,778143,080
SHAREHOLDERS' FUNDS84,878143,180
For the year ending 31 August 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14 August 2025 and signed on their behalf by
.............................
M Kira
Director

Hepha Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1d. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.
1e. Turnover
Turnover is derived from consultancy services supplied by the company and recognised when services are rendered.
1f. Statutory Information
Hepha Ltd is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 12147330 and registered office address is 483 Green Lanes, London, United Kingdom, N13 4BS.

Hepha Ltd

1g. 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 debtors and creditors, loans from banks and other third parties, loans to related parties and investments.
2. EMPLOYEES
20242023
No.No.
Average number of employees--
3. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
At 1 September 20238,7978,797
Additions2,4472,447
At 31 August 202411,24411,244
Depreciation
At 1 September 20232,8272,827
For the year1,9221,922
At 31 August 20244,7494,749
Net Book Amounts
At 31 August 20246,4956,495
At 31 August 20235,9705,970
4. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors41,71812,003
Other debtors52,15126,196
Directors current account3,027-
96,89638,199

Hepha Ltd

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Taxation and social security21,46028,373
Directors current account-1,075
Accruals1,122840
22,58230,288
6. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1.00 each100100
100100
7. RELATED PARTY TRANSACTIONS
At the balance sheet date, director of the company, had advances of loans of £3,027 (Last year £Nil). The maximum amount advanced in the year was £3,027. This loan was interest free.