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Registered number: 02562907
N-Hancer Limited
Unaudited Financial Statements
For The Year Ended 31 January 2022
Merranti Accounting (Brighton) Limited

10 Scandia-Hus Business Park Felcourt Road
Felcourt
East Grinstead
Surrey
RH19 2LP
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Directors Mrs Ann Nash
Mr Stephen Nash
Company Number 02562907
Registered Office Flat 1, The Ridge
6 Bolsover Road
Eastbourne
East Sussex
BN20 7JE
Accountants Merranti Accounting (Brighton) Limited
10 Scandia-Hus Business Park Felcourt Road
Felcourt
East Grinstead
Surrey
RH19 2LP
Page 1
Page 2
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of N-Hancer Limited for the year ended 31 January 2022 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
This report is made solely to the directors of N-Hancer Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of N-Hancer Limited and state those matters that we have agreed to state to the directors of N-Hancer Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that N-Hancer Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of N-Hancer Limited . You consider that N-Hancer Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of N-Hancer Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
Merranti Accounting Ltd
26 May 2022
Merranti Accounting (Brighton) Limited
10 Scandia-Hus Business Park Felcourt Road
Felcourt
East Grinstead
Surrey
RH19 2LP
Page 2
Page 3
Balance Sheet
Registered number: 02562907
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 250,348 250,519
250,348 250,519
CURRENT ASSETS
Cash at bank and in hand 5,328 5,198
5,328 5,198
Creditors: Amounts Falling Due Within One Year 4 (43,609 ) (47,937 )
NET CURRENT ASSETS (LIABILITIES) (38,281 ) (42,739 )
TOTAL ASSETS LESS CURRENT LIABILITIES 212,067 207,780
PROVISIONS FOR LIABILITIES
Deferred Taxation (32,742 ) (32,741 )
NET ASSETS 179,325 175,039
CAPITAL AND RESERVES
Called up share capital 800 800
Share premium account 2,000 2,000
Other reserves 139,584 139,584
Profit and Loss Account 36,941 32,655
SHAREHOLDERS' FUNDS 179,325 175,039
Page 3
Page 4
For the year ending 31 January 2022 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stephen Nash
Director
26 July 2022
The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on reducing balance
1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2021: 2)
2 2
Page 5
Page 6
3. Tangible Assets
Investment Properties Computer Equipment Total
£ £ £
Cost
As at 1 February 2021 250,000 1,189 251,189
As at 31 January 2022 250,000 1,189 251,189
Depreciation
As at 1 February 2021 - 670 670
Provided during the period - 171 171
As at 31 January 2022 - 841 841
Net Book Value
As at 31 January 2022 250,000 348 250,348
As at 1 February 2021 250,000 519 250,519
Investment properties comprises of a property which is rented out. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
4. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 1 1
Other taxes and social security 100 -
Other creditors 1,602 1,602
Accruals and deferred income 660 660
Directors' loan accounts 41,246 45,674
43,609 47,937
5. General Information
N-Hancer Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02562907 . The registered office is Flat 1, The Ridge, 6 Bolsover Road, Eastbourne, East Sussex, BN20 7JE.
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