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Company Registration No. 14527962 (England and Wales)
HEBA CARE LTD Unaudited accounts for the year ended 31 December 2025
HEBA CARE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HEBA CARE LTD Company Information for the year ended 31 December 2025
Director
Alan Charming Chan
Company Number
14527962 (England and Wales)
Registered Office
352a Essex Road London N1 3PD United Kingdom
Accountants
Leap Accounts & Outsourcing Limited Office 7 35-37 Ludgate Hill London EC4M 7JN
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HEBA CARE LTD Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
879
2,041
Current assets
Debtors
5
154,431
3,760
Cash at bank and in hand
6,970
340,967
161,401
344,727
Creditors: amounts falling due within one year
6
(290)
4,166
Net current assets
161,111
348,893
Total assets less current liabilities
161,990
350,934
Creditors: amounts falling due after more than one year
7
-
(145,000)
Net assets
161,990
205,934
Capital and reserves
Called up share capital
102
102
Share premium
607,478
607,478
Profit and loss account
(445,590)
(401,646)
Shareholders' funds
161,990
205,934
For the year ending 31 December 2025 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 30 June 2026 and were signed on its behalf by
Alan Charming Chan Director Company Registration No. 14527962
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HEBA CARE LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
HEBA CARE LTD is a private company, limited by shares, registered in England and Wales, registration number 14527962. The registered office is 352a Essex Road, London, N1 3PD, United Kingdom.
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
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
3,487
At 31 December 2025
3,487
Depreciation
At 1 January 2025
1,446
Charge for the year
1,162
At 31 December 2025
2,608
Net book value
At 31 December 2025
879
At 31 December 2024
2,041
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HEBA CARE LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
154,431
-
Other debtors
-
3,760
154,431
3,760
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
290
(8,258)
Trade creditors
-
1,171
Taxes and social security
-
2,921
290
(4,166)
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
145,000
8
Controlling party
Joy Memories Inc. 4200 Park Blvd, Suite 238 Oakland, CA 94602 United States
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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