HEC Pharm UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10085782

HEC Pharm UK Limited

Filleted Unaudited Financial Statements

31 March 2025

HEC Pharm UK Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	19,016	9,000
Cash at bank and in hand		52,327	–
		--------	-------
		71,343	9,000

Creditors: amounts falling due within one year	6	241,186	8,661
		---------	-------
Net current (liabilities)/assets		( 169,843)	339
		---------	----
Total assets less current liabilities		( 169,843)	339
		---------	----
Net (liabilities)/assets		( 169,843)	339
		---------	----

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	( 170,843)	( 661)
	---------	-------
Shareholders (deficit)/funds	( 169,843)	339
	---------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

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

Director's responsibilities:

- 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 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mr S Thakkar
Director

Company registration number: 10085782

HEC Pharm UK Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: Nil).

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	9,000	9,000
Other debtors	10,016	–
	--------	-------
	19,016	9,000
	--------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	8,305	–
Amounts owed to group undertakings and undertakings in which the company has a participating interest	140,000	–
Corporation tax	624	624
Other creditors	92,257	8,037
	---------	-------
	241,186	8,661
	---------	-------

During the year the company was provided with interest free loans from unrelated parties totalling £37,500 (2024: NIL), these amounts are included within other creditors

7. Going concern

At 31 March 2025 the company's liabilities exceed its assets by £177,880 (2024: NIL). The company's parent company HEC (HongKong) Holding Co. Limited and the directors have stated that they will continue to financially support the company to enable it to continue trading for the foreseeable future.

8. Controlling party

The company is controlled by HEC (HongKong) Sales Co. Limited, a company incorporated in the HongKong, which is the immediate controlling party. Its registered office is located at Room 06, 13A/F South Tower World Finance Centre, Harbour City, 17 Canton Road, Tst Kln.