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Registered number: 12326181
Hoian Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Whitehead & Company
Chartered Accountants
Penfold
Cannington Lane
Uplyme
Dorset
DT7 3SW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12326181
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 361,926 361,926
361,926 361,926
CURRENT ASSETS
Cash at bank and in hand 118,037 753
118,037 753
Creditors: Amounts Falling Due Within One Year 5 (5,294 ) (5,294 )
NET CURRENT ASSETS (LIABILITIES) 112,743 (4,541 )
TOTAL ASSETS LESS CURRENT LIABILITIES 474,669 357,385
Creditors: Amounts Falling Due After More Than One Year 6 (407,794 ) (283,139 )
NET ASSETS 66,875 74,246
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 100,000 100,000
Profit and Loss Account (33,225 ) (25,854 )
SHAREHOLDERS' FUNDS 66,875 74,246
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Van Vu Thi cam
Director
22/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hoian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12326181 . The registered office is 205 Newmarket Road, Norwich, NR4 6AP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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:
Freehold 0%
Plant & Machinery 0%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 December 2022 355,426 11,926 367,352
As at 30 November 2023 355,426 11,926 367,352
Depreciation
As at 1 December 2022 5,426 - 5,426
As at 30 November 2023 5,426 - 5,426
Net Book Value
As at 30 November 2023 350,000 11,926 361,926
As at 1 December 2022 350,000 11,926 361,926
Cost or valuation as at 30 November 2023 represented by:
Land & Property
Freehold Plant & Machinery Total
£ £ £
At cost 255,426 11,926 267,352
At valuation 100,000 - 100,000
355,426 11,926 367,352
The freehold property was revalued by Russen & Hill, Estate Agents, at £350,000 on 30 November 2022.
Page 3
Page 4
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Land & Property
Freehold
£
Cost 255,426
Accumulated depreciation and impairment 5,426
Carrying amount 250,000
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 5,294 5,294
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 163,827 163,827
Other creditors 44,530 44,530
Directors loan account 199,437 74,782
407,794 283,139
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation Reserve
£
As at 1 December 2022 100,000
As at 30 November 2023 100,000
Page 4