Company registration number 09302083 (England and Wales)
HEVISO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
HEVISO LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
HEVISO LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
49,239
55,988
Investment property
4
198,189
196,689
247,428
252,677
Current assets
Debtors
5
120,974
131,999
Cash at bank and in hand
69,511
46,743
190,485
178,742
Creditors: amounts falling due within one year
6
(63,173)
(78,007)
Net current assets
127,312
100,735
Total assets less current liabilities
374,740
353,412
Creditors: amounts falling due after more than one year
7
(5,286)
(15,662)
Provisions for liabilities
(513)
(1,131)
Net assets
368,941
336,619
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
368,841
336,519
Total equity
368,941
336,619
HEVISO LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

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

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on
27 October 2025
27 October 2025
and are signed on its behalf by:
Mr MJ Amos
Director
Company registration number 09302083 (England and Wales)
HEVISO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Heviso Limited is a private company limited by shares incorporated in England and Wales. The registered office is Green Banks Farm, Otley Old Road, Leeds, LS16 7SU.

1.1
Accounting convention

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 a mounts 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.

1.2
Turnover

The turnover represents the the value of work performed during the year.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Plant and equipment
20% reducing balance
Computers
20% reducing balance
Dental equipment
10% reducing balance
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if an y).

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

HEVISO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

HEVISO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Employees

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

2025
2024
Total
2
2
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Computers
Dental equipment
Total
£
£
£
£
£
Cost
At 1 April 2024
51,655
6,611
2,084
1,287
61,637
Additions
-
0
-
0
512
-
0
512
Disposals
-
0
(6,000)
-
0
-
0
(6,000)
At 31 March 2025
51,655
611
2,596
1,287
56,149
Depreciation
At 1 April 2024
3,436
543
1,192
478
5,649
Depreciation charged in the year
1,033
1,215
212
81
2,541
Eliminated in respect of disposals
-
0
(1,280)
-
0
-
0
(1,280)
At 31 March 2025
4,469
478
1,404
559
6,910
Carrying amount
At 31 March 2025
47,186
133
1,192
728
49,239
At 31 March 2024
48,219
6,068
892
809
55,988
4
Investment property
2025
£
Fair value
At 1 April 2024
196,689
Additions
1,500
At 31 March 2025
198,189

The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year end by the directors of the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

HEVISO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
20,974
15,050
Other debtors
100,000
116,949
120,974
131,999
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,375
10,119
Trade creditors
353
21,882
Corporation tax
49,503
43,786
Other creditors
2,942
2,220
63,173
78,007
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
5,286
15,662
8
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary of £1 each
70
70
Ordinary A of £1 each
30
30
100
100
HEVISO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
9
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Directors
542
-
2025
2024
Amounts due from related parties
£
£
Directors
-
16,949
Other related parties
100,000
100,000

There are no set terms as to repayment of these balances and no interest accruing thereon.

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