1 December 2022 false No description of principal activity Taxfiler 2024.5 NI649057business:PrivateLimitedCompanyLtd2022-12-012023-11-30 NI6490572022-11-30 NI6490572022-12-012023-11-30 NI649057business:AuditExemptWithAccountantsReport2022-12-012023-11-30 NI649057business:FilletedAccounts2022-12-012023-11-30 NI6490572023-11-30 NI649057business:Director12022-12-012023-11-30 NI649057business:RegisteredOffice2022-12-012023-11-30 NI6490572022-11-30 NI649057core:WithinOneYear2023-11-30 NI649057core:WithinOneYear2022-11-30 NI649057core:AfterOneYear2023-11-30 NI649057core:AfterOneYear2022-11-30 NI649057core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 NI649057core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 NI649057core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 NI649057core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 NI649057core:PreviouslyStatedAmount2023-11-30 NI649057core:PreviouslyStatedAmount2022-11-30 NI649057business:SmallEntities2022-12-012023-11-30 NI649057countries:NorthernIreland2022-12-012023-11-30 NI649057core:PlantMachinery2022-12-012023-11-30 NI649057core:PlantMachinery2022-11-30 NI649057core:PlantMachinery2023-11-30 NI6490572021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. NI649057 (Northern Ireland)
HAC Engineering Ltd Unaudited accounts for the year ended 30 November 2023
HAC Engineering Ltd Unaudited accounts Contents
Page
- 2 -
HAC Engineering Ltd Company Information for the year ended 30 November 2023
Director
Mr Howard A Connor
Company Number
NI649057 (Northern Ireland)
Registered Office
91 Loughshore Road Silverhill Enniskillen Co Fermanagh BT74 2NH
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
- 3 -
HAC Engineering Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
70,997 
55,518 
Current assets
Debtors
57,181 
85,193 
Cash at bank and in hand
16,076 
16,132 
73,257 
101,325 
Creditors: amounts falling due within one year
(38,654)
(38,261)
Net current assets
34,603 
63,064 
Total assets less current liabilities
105,600 
118,582 
Creditors: amounts falling due after more than one year
(76,316)
(58,739)
Net assets
29,284 
59,843 
Capital and reserves
Called up share capital
(1)
(1)
Profit and loss account
29,285 
59,844 
Shareholders' funds
29,284 
59,843 
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 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 9 August 2024 and were signed on its behalf by
Mr Howard A Connor Director Company Registration No. NI649057
- 4 -
HAC Engineering Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
HAC Engineering Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI649057. The registered office is 91 Loughshore Road, Silverhill, Enniskillen, Co Fermanagh, BT74 2NH.
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 year, 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:
Plant & machinery
Straight Line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
109,838 
Additions
50,858 
At 30 November 2023
160,696 
Depreciation
At 1 December 2022
54,320 
Charge for the year
35,379 
At 30 November 2023
89,699 
Net book value
At 30 November 2023
70,997 
At 30 November 2022
55,518 
- 5 -
HAC Engineering Ltd Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
7,326 
Trade debtors
21,645 
20,602 
Other debtors
35,536 
57,265 
57,181 
85,193 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
19,088 
24,261 
VAT
1,319 
- 
Taxes and social security
18,247 
13,800 
Accruals
- 
200 
38,654 
38,261 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
76,316 
58,739 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -