The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

HEH (Devon) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lower Trelake Business Park, Tedburn Road, Whitestone, Exeter, Devon, United Kingdom, EX4 2HF.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The average monthly number of persons (including directors) employed by the company during the year was:

Included in other creditors are amounts loaned from a company under the control of the directors of £41,214 as at the year end. The loan is interest free and carries no fixed terms of repayment.

Included in other debtors are amounts loaned to companies under the control of a close family member of the directors of £334,723 as at the year end. The loans are interest free and carry no fixed terms of repayment.

Included in other debtors are amounts owed by the directors of £52,184 as at the year end. This loan is interest free and carries no fixed terms of repayment.