HETIKAL LTD - Accounts

	Registered number
	07872032

	HETIKAL LTD
	Unaudited Accounts
	for the year ended
	31 December 2025

HETIKAL LTD Balance Sheet as at 31 December 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets			265,271		1
			265,271		1

Current assets
Stocks		20,000		10,000
Debtors		34,288		24,839
Cash at bank and in hand		18,486		153,472
		72,774		188,311

Creditors: amounts falling due within one year		(22,985)		(77,690)

Net current assets / (liabilities)			49,789		110,621

Total assets less current liabilities			315,060		110,622

Creditors: amounts falling due after more than one year	3		(185,270)		(0)

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(4,390)		(4,391)

Total net assets (liabilities)			125,400		106,231

Capital and reserves
Called up share capital	4		100		100
Profit and loss account			125,300		106,131
Shareholders' funds			125,400		106,231

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr D Calvo Pose

Director

Approved by the board on 5 October 2026

Company Number: 07872032 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

Warren House Claremont Avenue
Hersham
Walton-on-Thames
KT12 4NR

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

	Foreign currencies
	Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

Foreign currencies

Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

Employees
	2025	2024
Average number of employees during the period	2	1

Creditors: amounts falling due after one year
	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	185,270	0
	185,270	0
The amounts owing are due to companies related to Hetikal Ltd, so have no due date and are not subject to a charge.

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
100 (2024: 100) Ordinary shares of £1.00 each	100	100

	100	100