General Information
Heramba Tech UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 11705304, registration address 2 Tangmere Crescent, Uxbridge, England, UB10 0GQ.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
25% Reducing Balance
|
| Motor Vehicles |
25% Reducing Balance
|
| Fixtures and Fittings |
25% Reducing Balance
|
| Computer Equipment |
33.33% Straight Line
|
|
| 2. |
Average number of employees
Average number of employees during the year was 3 (2024 : 2).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Motor Vehicles |
|
Fixtures and Fittings |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
|
£ |
| At 01 December 2024 |
2,593 |
|
70,485 |
|
2,797 |
|
25,137 |
|
101,012 |
| Additions |
- |
|
- |
|
9,280 |
|
- |
|
9,280 |
| Disposals |
- |
|
- |
|
- |
|
- |
|
- |
| At 30 November 2025 |
2,593 |
|
70,485 |
|
12,077 |
|
25,137 |
|
110,292 |
| Depreciation |
| At 01 December 2024 |
324 |
|
48,183 |
|
58 |
|
18,688 |
|
67,253 |
| Charge for year |
567 |
|
5,576 |
|
2,316 |
|
2,551 |
|
11,010 |
| On disposals |
- |
|
- |
|
- |
|
- |
|
- |
| At 30 November 2025 |
891 |
|
53,759 |
|
2,374 |
|
21,239 |
|
78,263 |
| Net book values |
| Closing balance as at 30 November 2025 |
1,702 |
|
16,726 |
|
9,703 |
|
3,898 |
|
32,029 |
| Opening balance as at 01 December 2024 |
2,269 |
|
22,302 |
|
2,739 |
|
6,449 |
|
33,759 |
|
| 4. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
15,109 |
|
0 |
| Other Debtors |
1,032 |
|
51,528 |
|
16,141 |
|
51,528 |
|
| 5. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
(2) |
|
12,255 |
| Taxation and Social Security |
34,071 |
|
3,967 |
| Other Creditors |
21,192 |
|
4,592 |
|
55,261 |
|
20,814 |
|
| 6. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Bank Loans & Overdrafts |
34,279 |
|
52,463 |
|
34,279 |
|
52,463 |
|
3
|