Company Registration No. 11960055 (England and Wales)
Heta Architects Ltd
Unaudited accounts
for the year ended 31 December 2025
Heta Architects Ltd
Unaudited accounts
Contents
Heta Architects Ltd
Company Information
for the year ended 31 December 2025
Director
Daniel Kenneth Birdsall
Company Number
11960055 (England and Wales)
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3, The Hop Exchange
24 Southwark Street
London
SE1 1TY
Heta Architects Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
6,435
9,712
Cash at bank and in hand
42,626
303,382
Creditors: amounts falling due within one year
(1,963,747)
(1,977,638)
Net current liabilities
(1,617,031)
(1,491,710)
Total assets less current liabilities
(1,610,596)
(1,481,998)
Provisions for liabilities
Net liabilities
(1,610,596)
(1,483,998)
Called up share capital
1,000
1,000
Profit and loss account
(1,611,596)
(1,484,998)
Shareholders' funds
(1,610,596)
(1,483,998)
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 2 September 2026 and were signed on its behalf by
Daniel Kenneth Birdsall
Director
Company Registration No. 11960055
Heta Architects Ltd
Notes to the Accounts
for the year ended 31 December 2025
Heta Architects Ltd is a private company, limited by shares, registered in England and Wales, registration number 11960055.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Income tax expense represents the sum of the tax payable and deferred tax.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The tax expense for the year comprises current. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates.
Heta Architects Ltd
Notes to the Accounts
for the year ended 31 December 2025
The company operates a defined contribution plan for its employees. A defined contribution plan is a plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the company in independently administered funds.
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:
Plant & machinery
25% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
25% Straight Line
Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
44,758
2,652
77,512
124,922
At 31 December 2025
44,758
2,652
77,512
124,922
At 1 January 2025
42,138
2,652
70,420
115,210
Charge for the year
824
-
2,453
3,277
At 31 December 2025
42,962
2,652
72,873
118,487
At 31 December 2025
1,796
-
4,639
6,435
At 31 December 2024
2,620
-
7,092
9,712
Heta Architects Ltd
Notes to the Accounts
for the year ended 31 December 2025
Amounts falling due within one year
Deferred tax asset
210,987
-
Accrued income and prepayments
53,087
2,618
Other debtors
32,788
30,857
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
34,170
1,146
Taxes and social security
(128,905)
(45,912)
Other creditors
2,024,191
2,009,838
Loans from directors
34,266
-
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Average number of employees
During the year the average number of employees was 5 (2024: 6).