Company registration number 13922488 (England and Wales)
HEFFERNAN HO IMAGING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
HEFFERNAN HO IMAGING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
HEFFERNAN HO IMAGING LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
28 February 2025
29 February 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,347
3,065
Current assets
Debtors
5
3,196
-
0
Cash at bank and in hand
64,724
25,344
67,920
25,344
Creditors: amounts falling due within one year
6
(33,192)
(5,242)
Net current assets
34,728
20,102
Net assets
36,075
23,167
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
35,975
23,067
Total equity
36,075
23,167

For the financial year ended 28 February 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 20 November 2025 and are signed on its behalf by:
Mr D F Heffernan Ho
Director
Company registration number 13922488 (England and Wales)
HEFFERNAN HO IMAGING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

Heffernan Ho Imaging Limited is a private company limited by shares incorporated in England and Wales. The registered office is Azzurri House, Walsall Business Park, Aldridge, Walsall, United Kingdom, WS9 0RB.

1.1
Basis of preparation

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.

1.2
Turnover

Turnover represents sales of services.

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:

Fixtures and fittings
15% reducing balance
Computers
50% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
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.

HEFFERNAN HO IMAGING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
0
0
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 March 2024
152
2,913
3,065
Additions
256
2,001
2,257
At 28 February 2025
408
4,914
5,322
Depreciation and impairment
At 1 March 2024
-
0
-
0
-
0
Depreciation charged in the year
61
3,914
3,975
At 28 February 2025
61
3,914
3,975
Carrying amount
At 28 February 2025
347
1,000
1,347
At 29 February 2024
152
2,913
3,065
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,196
-
0
Other debtors
1,000
-
0
3,196
-
0
HEFFERNAN HO IMAGING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
8,991
3,017
Other creditors
24,201
2,225
33,192
5,242
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