REGISTERED NUMBER: 07142631 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

HEPREVIVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Professor A Dhawan

Dr A Verma

SECRETARY:

Dr A Verma

REGISTERED OFFICE:

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

REGISTERED NUMBER:

07142631 (England and Wales)

ACCOUNTANTS:

Maths Partnership

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

FIXED ASSETS

Tangible assets

4

468

2,824

Investments

5

150

150

618

2,974

CURRENT ASSETS

Debtors

6

13,180

11,992

Investments

7

318,579

330,237

Cash at bank

803,549

635,144

1,135,308

977,373

CREDITORS

Amounts falling due within one year

8

67,030

41,369

NET CURRENT ASSETS

1,068,278

936,004

TOTAL ASSETS LESS CURRENT LIABILITIES

1,068,896

938,978

PROVISIONS FOR LIABILITIES

117

683

NET ASSETS

1,068,779

938,295

CAPITAL AND RESERVES

Called up share capital

2

2

Capital redemption reserve

1

1

Retained earnings

1,068,776

938,292

SHAREHOLDERS' FUNDS

1,068,779

938,295

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

Professor A Dhawan - Director

1.	STATUTORY INFORMATION

HepRevive Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

7,140

DEPRECIATION

At 1 April 2024

4,316

Charge for year

2,356

At 31 March 2025

6,672

NET BOOK VALUE

At 31 March 2025

468

At 31 March 2024

2,824

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 April 2024

and 31 March 2025

150

NET BOOK VALUE

At 31 March 2025

150

At 31 March 2024

150

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by participating interests

12,373

11,615

Other debtors

807

377

13,180

11,992

7.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Other

318,579

330,237

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,837

-

Taxation and social security

30,541

33,335

Other creditors

33,652

8,034

67,030

41,369