1 March 2023 false No description of principal activity Taxfiler 2023.10 SC688042business:PrivateLimitedCompanyLtd2023-03-012023-11-02 SC6880422023-02-28 SC6880422023-03-012023-11-02 SC688042business:AuditExempt-NoAccountantsReport2023-03-012023-11-02 SC688042business:FilletedAccounts2023-03-012023-11-02 SC6880422023-11-02 SC688042business:Director12023-03-012023-11-02 SC688042business:RegisteredOffice2023-03-012023-11-02 SC6880422023-02-28 SC688042core:WithinOneYear2023-11-02 SC688042core:WithinOneYear2023-02-28 SC688042core:ShareCapitalcore:PreviouslyStatedAmount2023-11-02 SC688042core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC688042core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-02 SC688042core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC688042core:PreviouslyStatedAmount2023-11-02 SC688042core:PreviouslyStatedAmount2023-02-28 SC688042business:SmallEntities2023-03-012023-11-02 SC688042countries:Scotland2023-03-012023-11-02 SC688042core:PlantMachinery2023-02-28 SC688042core:PlantMachinery2023-11-02 SC6880422022-03-012023-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC688042 (Scotland)
HOAB LTD Unaudited accounts for the period from 1 March 2023 to 2 November 2023
HOAB LTD Unaudited accounts Contents
Page
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HOAB LTD Company Information for the period from 1 March 2023 to 2 November 2023
Director
Dean BUTCHER
Company Number
SC688042 (Scotland)
Registered Office
1 ORCHARD GROVE ECHT WESTHILL AB32 6UL SCOTLAND
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HOAB LTD Statement of financial position as at 2 November 2023
02/11/2023 
28/02/2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
107 
107 
Current assets
Debtors
28 
(1,683)
Cash at bank and in hand
(1,064)
1,254 
(1,036)
(429)
Creditors: amounts falling due within one year
(2,336)
(1,433)
Net current liabilities
(3,372)
(1,862)
Net liabilities
(3,265)
(1,755)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(3,266)
(1,756)
Shareholders' funds
(3,265)
(1,755)
For the period ending 2 November 2023 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 November 2023 and were signed on its behalf by
Dean BUTCHER Director Company Registration No. SC688042
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HOAB LTD Notes to the Accounts for the period from 1 March 2023 to 2 November 2023
1
Statutory information
HOAB LTD is a private company, limited by shares, registered in Scotland, registration number SC688042. The registered office is 1 ORCHARD GROVE, ECHT, WESTHILL, AB32 6UL, SCOTLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
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
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 March 2023
142 
At 2 November 2023
142 
Depreciation
At 1 March 2023
35 
At 2 November 2023
35 
Net book value
At 2 November 2023
107 
At 28 February 2023
107 
5
Debtors
02/11/2023 
28/02/2023 
£ 
£ 
Amounts falling due within one year
VAT
28 
28 
Other debtors
- 
(1,711)
28 
(1,683)
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HOAB LTD Notes to the Accounts for the period from 1 March 2023 to 2 November 2023
6
Creditors: amounts falling due within one year
02/11/2023 
28/02/2023 
£ 
£ 
Trade creditors
- 
1,433 
Loans from directors
2,336 
- 
2,336 
1,433 
7
Average number of employees
During the period the average number of employees was 0 (28/02/2023: 0).
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