Heliofidem Uk Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13486703

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		129		194
Investments	5		232		214

			361		408
CURRENT ASSETS
Debtors	6	4,779,521		2,747,832
Cash at bank and in hand		703,782		1,945,248

		5,483,303		4,693,080
Creditors: Amounts Falling Due Within One Year	7	(21,691 )		(74,956 )

NET CURRENT ASSETS (LIABILITIES)			5,461,612		4,618,124

TOTAL ASSETS LESS CURRENT LIABILITIES			5,461,973		4,618,532

Creditors: Amounts Falling Due After More Than One Year	8		(907,082 )		-

NET ASSETS			4,554,891		4,618,532

CAPITAL AND RESERVES
Called up share capital	9		2,558,578		2,558,578
Share premium account			112,047		112,047
Profit and Loss Account			1,884,266		1,947,907

SHAREHOLDERS' FUNDS			4,554,891		4,618,532

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Heliofidem Uk Ltd

Balance Sheet (continued)

As At 31 December 2024

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

B Yang

Director

26/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Heliofidem Uk Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13486703 . The registered office is C/O Tax Strategies, Sun House, 2 - 4 Little Peter Street, Manchester, M15 4PS.

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. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There have been no judgements, estimates or assumptions made in the preparation of these financial statements.

2.3. 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.

2.4. 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:

Computer Equipment

20% Straight Line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2023: 5)

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Heliofidem Uk Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2024	324

As at 31 December 2024	324

Depreciation
As at 1 January 2024	130
Provided during the period	65

As at 31 December 2024	195

Net Book Value
As at 31 December 2024	129

As at 1 January 2024	194

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2024	214
Additions	18

As at 31 December 2024	232

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	232

As at 1 January 2024	214

Investments in associates are recognised at cost less any accumulated impairment losses.

Carrying amount of associates

At 31 December 2024, the aggregate carrying amount of investments in associates was £232 (2023: £214).

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	145,048	-
Other debtors	4,634,473	2,747,832

	4,779,521	2,747,832

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Heliofidem Uk Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	6,391	70,956
Other creditors	12,837	4,000
Taxation and social security	2,463	-

	21,691	74,956

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	907,082	-

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2,558,578	2,558,578

10. Related Party Transactions

Associates

The company has provided loans to its associates as follows:

Bradley Road (Beelsby Hall) Energy Centre Ltd: Cost of £51. Loan balance outstanding at 31 December 2024 was £549,616 (2023: £532,906). The loan is unsecured and repayable on demand.

Burdon Grange Energy Centre Ltd: Cost of £51. Loan balance outstanding at 31 December 2024 was £12,498 (2023: £12,897). The loan is unsecured and repayable on demand.

Carr House Farm Energy Centre Ltd: Cost of £5.10. Loan balance outstanding at 31 December 2024 was £567,400 (2023: £410,363). The loan is unsecured and repayable on demand.

Codrington Energy Centre Ltd: Cost of £51. Loan balance outstanding at 31 December 2024 was £452,742 (2023: £426,066). The loan is unsecured and repayable on demand.

Deepmore Energy Centre Ltd: Cost of £51. Loan balance outstanding at 31 December 2024 was £452,468 (2023: £383,132). The loan is unsecured and repayable on demand.

Green Farm Energy Centre Ltd: Cost of £4.50. Loan balance outstanding at 31 December 2024 was £182,049 (2023: £nil). The loan is unsecured and repayable on demand.

Lowerfield Energy Centre Ltd: Cost of £4.50. Loan balance outstanding at 31 December 2024 was £106,273 (2023: £40,950). The loan is unsecured and repayable on demand.

Mansion House Energy Centre Ltd: Cost of £4.50. Loan balance outstanding at 31 December 2024 was £159,083 (2023: £nil). The loan is unsecured and repayable on demand.

Summerway Drove Energy Centre Ltd: Cost of £5.01. Loan balance outstanding at 31 December 2024 was £333,529 (2023: £233,231). The loan is unsecured and repayable on demand.

Shuttleworth Energy Centre Ltd: Cost of £4.50. Loan balance outstanding at 31 December 2024 was £191,184 (2023: £nil). The loan is unsecured and repayable on demand.

No provisions for impairment have been made against these balances.

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