HE23.UK Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06749742 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 30 June 2025

for

HE23.UK Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Miss K Fletcher

Mrs J M Fletcher

SECRETARY:

Mrs J M Fletcher

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden, Bedford

MK44 2QS

REGISTERED NUMBER:

06749742 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Tangible assets

4

-

213

CURRENT ASSETS

Debtors

5

847

1,631

Cash at bank

99,761

215,186

100,608

216,817

CREDITORS

Amounts falling due within one year

6

76,484

79,189

NET CURRENT ASSETS

24,124

137,628

TOTAL ASSETS LESS CURRENT LIABILITIES

24,124

137,841

PROVISIONS FOR LIABILITIES

-

89

NET ASSETS

24,124

137,752

CAPITAL AND RESERVES

Called up share capital

8

130

Retained earnings

23,994

137,622

SHAREHOLDERS' FUNDS

24,124

137,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Miss K Fletcher - Director

1.	STATUTORY INFORMATION

HE23.UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from beauty treatments is recognised when the service has been completed.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Freehold property - 2% on cost

Fixtures and fittings - 10% on cost

Computer equipment - 33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable are charged to profit and loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2024

847

Disposals

(847

)

At 30 June 2025

-

DEPRECIATION

At 1 January 2024

634

Eliminated on disposal

(634

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 31 December 2023

213

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

31.12.23

£

Other debtors

-

1,427

Tax

847

-

Prepayments

-

204

847

1,631

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

31.12.23

£

Trade creditors

-

(1,546

)

Due to associated companies

-

15,840

Tax

-

37,377

Social security and other taxes

-

150

VAT

-

4,439

Other creditors

1,339

17,421

Directors' current accounts

73,145

3,119

Accrued expenses

2,000

2,389

76,484

79,189

7.	SECURED DEBTS

There is a fixed and floating charge dated 18th January 2016 over all the property or undertakings of the company, given by the company to National Westminster Bank Plc.

There is a fixed charge dated 10th March 2016 over the freehold property, given by the company to National Westminster Bank Plc.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

31.12.23

value:

£

100

A

£1

100

10

B

£1

10

C

£1

10

D

£1

10

130

9.	RELATED PARTY DISCLOSURES

The amount outstanding at the year-end due to Miss K Fletcher was £34,268 (2023 - £500).

The amount outstanding at the year-end due to Mrs J Fletcher was £38,876 (2023 - £2,620).

During the year the company rented premises and was recharged subcontract labour totalling Nil (2023 - £33,800) respectively from Heart to Earth an associated company.

The amount outstanding at the year end due to Heart to Earth Limited was Nil (2023 - £15,840).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HE23.UK Limited for the period ended 30 June 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of HE23.UK Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of HE23.UK Limited and state those matters that we have agreed to state to the Board of Directors of HE23.UK Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HE23.UK Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that HE23.UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of HE23.UK Limited. You consider that HE23.UK Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of HE23.UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

25 September 2025