Heyhihello Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10025057

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,136		5,983

			3,136		5,983
CURRENT ASSETS
Debtors	5	129,896		158,327
Cash at bank and in hand		56,080		147,197

		185,976		305,524
Creditors: Amounts Falling Due Within One Year	6	(62,060 )		(51,868 )

NET CURRENT ASSETS (LIABILITIES)			123,916		253,656

TOTAL ASSETS LESS CURRENT LIABILITIES			127,052		259,639

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,000 )		(1,000 )

NET ASSETS			126,052		258,639

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			125,952		258,539

SHAREHOLDERS' FUNDS			126,052		258,639

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Heyhihello Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 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 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

Mr Stephen Fourie

Director

6 November 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Heyhihello Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 10025057 . The registered office is 128 City Road, London, United Kingdom, EC1V 2NX.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

2.3. 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

3 years straight line

2.4. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial

recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the

substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

2.5. Foreign Currencies

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.

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Heyhihello Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.6. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax

Deferred tax is recognised on 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Deferred tax is only adjusted if the change in the timing difference is material.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Heyhihello Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 6)

4. Tangible Assets

	Computer equipment
	£
Cost
As at 1 March 2024	17,304

As at 28 February 2025	17,304

Depreciation
As at 1 March 2024	11,321
Provided during the period	2,847

As at 28 February 2025	14,168

Net Book Value
As at 28 February 2025	3,136

As at 1 March 2024	5,983

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	54,502	82,472
Amounts owed by group undertakings	63,011	69,400
Other debtors	12,383	6,455

	129,896	158,327

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	53,913	13,478
Bank loans and overdrafts	6	6
Amounts owed to group undertakings	583	-
Other creditors	1,973	9,246
Taxation and social security	5,585	29,138

	62,060	51,868

7. Related Party Transactions

The amount due from group companies at the year end was £62,428 (2024: Nil).

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Heyhihello Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent is Vistura Limited, 128 City Road, London, United Kingdom, EC1V 2NX which was incorporated in England and Wales.

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