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Company registration number: 14453222
HEPASentry Limited
Unaudited filleted financial statements
31 October 2025
HEPASentry Limited
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
HEPASentry Limited
Directors and other information

| Directors | Mr Brendon Mcmanus
|  | Mr Peter Williams
| Company number | 14453222
| Registered office | 5 Underwood Street
|  | London
|  | NI 7LY

HEPASentry Limited
Statement of financial position
31 October 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 4 | - |  |  |  | 30,767 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | - |  |  |  | 30,767
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 12,571 |  |  |  | 5,611 |  |
Cash at bank and in hand |  |  | 168,580 |  |  |  | 1,836 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 181,151 |  |  |  | 7,447 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 48,087) |  |  |  | ( 44,735) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets/(liabilities) |  |  |  |  | 133,064 |  |  |  | ( 37,288)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 133,064 |  |  |  | ( 6,521)
|  |  |  |  | _______ |  |  |  | _______
Net assets/(liabilities) |  |  |  |  | 133,064 |  |  |  | ( 6,521)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | 133,063 |  |  |  | ( 6,522)
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds/(deficit) |  |  |  |  | 133,064 |  |  |  | ( 6,521)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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 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 statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 07 May 2026 , and are signed on behalf of the board by:
Mr Peter Williams
Director
Company registration number: 14453222
HEPASentry Limited
Statement of changes in equity
Year ended 31 October 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 31 October 2022 |  | 1 |  | - | 1 |  |  |  |  |
Profit/(loss) for the year |  |  |  | ( 6,522) | ( 6,522) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | ( 6,522) | ( 6,522) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 October 2024 and 1 November 2024 |  | 1 |  | ( 6,522) | ( 6,521) |  |  |  |  |
Profit/(loss) for the year |  |  |  | 139,585 | 139,585 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 139,585 | 139,585 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 October 2025 |  | 1 |  | 133,063 | 133,064 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

HEPASentry Limited
Notes to the financial statements
Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 5 Underwood Street, London, NI 7LY.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
No provision for deferred taxation has been provided for in the financial statements, due to the amount not being material.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Development costs | - | Amortise over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Intangible assets

|  | Other intangible assets | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 November 2024 | 30,767 | 30,767 |  |  |  |
| Disposals | (30,767) | (30,767) |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 October 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 November 2024 and 31 October 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 October 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 October 2024 | 30,767 | 30,767 |  |  |  |
|  | _______ | _______ |  |  |  |

5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 690 | -
| Other debtors |  | 11,881 | 5,611
|  |  | _______ | _______
|  |  | 12,571 | 5,611
|  |  | _______ | _______

6. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | - | 88
| Corporation tax |  | 44,047 | -
| Other creditors |  | 4,040 | 44,647
|  |  | _______ | _______
|  |  | 48,087 | 44,735
|  |  | _______ | _______

7. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr Brendon Mcmanus | ( 21,028) | ( 382) | 21,028 | ( 382) |  |
| Mr Peter Williams | ( 20,696) | ( 272) | 20,696 | ( 272) |  |
|  | _______ | _______ | _______ | _______ |  |
|  | ( 41,724) | ( 654) | 41,724 | ( 654) |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr Brendon Mcmanus | - | ( 21,028) | - | ( 21,028) |  |
| Mr Peter Williams | - | ( 20,696) | - | ( 20,696) |  |
|  | _______ | _______ | _______ | _______ |  |
|  | - | ( 41,724) | - | ( 41,724) |  |
|  | _______ | _______ | _______ | _______ |  |