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Company Registration No. 10469304 (England and Wales)
Heger Investments Ltd Unaudited accounts for the year ended 30 November 2024
Heger Investments Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Heger Investments Ltd Company Information for the year ended 30 November 2024
Director
Dillon Peter Heger
Company Number
10469304 (England and Wales)
Registered Office
12a City Business Centre Lower Road London SE16 2XB England
Accountants
Artifin Accountants Docklands Business Centre Suite 12/3D, 10-16 Tiller Road, Dockland London E14 8PX
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Heger Investments Ltd Statement of financial position as at 30 November 2024
2024
2023
Notes
£
£
Fixed assets
Intangible assets
4
12,209
5,914
Tangible assets
5
766,365
284,348
778,574
290,262
Current assets
Debtors
6
3,176
719
Cash at bank and in hand
7,005
187,623
10,181
188,342
Creditors: amounts falling due within one year
7
(27,958)
(25,898)
Net current (liabilities)/assets
(17,777)
162,444
Total assets less current liabilities
760,797
452,706
Creditors: amounts falling due after more than one year
8
(594,266)
(291,352)
Provisions for liabilities
Deferred tax
9
(46,845)
(35,929)
Net assets
119,686
125,425
Capital and reserves
Called up share capital
10
1
1
Revaluation reserve
46,536
-
Profit and loss account
73,149
125,424
Shareholders' funds
119,686
125,425
For the year ending 30 November 2024 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 November 2025 and were signed on its behalf by
Dillon Peter Heger Director Company Registration No. 10469304
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Heger Investments Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Heger Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 10469304. The registered office is 12a City Business Centre, Lower Road, London, SE16 2XB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0
Fixtures & fittings
20% RBM
Intangible fixed assets
Intangible fixed assets encompass investments in crypto assets, which are valued at their current fair value, with any losses recorded in the profit and loss statement.
Investment Properties
Investment properties are valued at fair value, with any revaluation gains or losses reflected in the profit and loss statement.
4
Intangible fixed assets
Other
£
Cost
At 1 December 2023
5,914
Revaluations
6,295
At 30 November 2024
12,209
Amortisation
At 1 December 2023
-
At 30 November 2024
-
Net book value
At 30 November 2024
12,209
At 30 November 2023
5,914
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Heger Investments Ltd Notes to the Accounts for the year ended 30 November 2024
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At valuation
At cost
At 1 December 2023
280,000
10,820
290,820
Additions
422,548
3,571
426,119
Revaluations
57,452
-
57,452
At 30 November 2024
760,000
14,391
774,391
Depreciation
At 1 December 2023
-
6,472
6,472
Charge for the year
-
1,554
1,554
At 30 November 2024
-
8,026
8,026
Net book value
At 30 November 2024
760,000
6,365
766,365
At 30 November 2023
280,000
4,348
284,348
6
Debtors
2024
2023
£
£
Amounts falling due within one year
Trade debtors
3,176
125
Other debtors
-
594
3,176
719
7
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
396
256
Amounts owed to group undertakings and other participating interests
25,000
25,000
Other creditors
1,162
642
Accruals
1,400
-
27,958
25,898
8
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans
509,322
209,322
Loans from directors
84,944
82,030
594,266
291,352
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Heger Investments Ltd Notes to the Accounts for the year ended 30 November 2024
9
Deferred taxation
2024
2023
£
£
Accelerated capital allowances
(10,607)
(24,071)
Revaluation of investment property
57,452
60,000
46,845
35,929
2024
2023
£
£
Provision at start of year
35,929
35,929
Charged to other comprehensive income
10,916
-
Provision at end of year
46,845
35,929
10
Share capital
2024
2023
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
11
Average number of employees
During the year the average number of employees was 0 (2023: 1).
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