1 December 2022 false No description of principal activity Taxfiler 2024.5 07852413business:PrivateLimitedCompanyLtd2022-12-012023-11-30 078524132022-11-30 078524132022-12-012023-11-30 07852413business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 07852413business:FilletedAccounts2022-12-012023-11-30 078524132023-11-30 07852413business:Director12022-12-012023-11-30 07852413business:Director22022-12-012023-11-30 07852413business:RegisteredOffice2022-12-012023-11-30 078524132022-11-30 07852413core:WithinOneYear2023-11-30 07852413core:WithinOneYear2022-11-30 07852413core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 07852413core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 07852413core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 07852413core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 07852413core:PreviouslyStatedAmount2023-11-30 07852413core:PreviouslyStatedAmount2022-11-30 07852413business:SmallEntities2022-12-012023-11-30 07852413countries:EnglandWales2022-12-012023-11-30 07852413core:PlantMachinery2022-12-012023-11-30 07852413core:FurnitureFittings2022-12-012023-11-30 07852413core:ComputerEquipment2022-12-012023-11-30 07852413core:PlantMachinery2022-11-30 07852413core:FurnitureFittings2022-11-30 07852413core:ComputerEquipment2022-11-30 07852413core:PlantMachinery2023-11-30 07852413core:FurnitureFittings2023-11-30 07852413core:ComputerEquipment2023-11-30 078524132021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 07852413 (England and Wales)
HANA CONTROL SYSTEMS LTD. Unaudited accounts for the year ended 30 November 2023
HANA CONTROL SYSTEMS LTD. Unaudited accounts Contents
Page
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HANA CONTROL SYSTEMS LTD. Company Information for the year ended 30 November 2023
Directors
Leslie Stephen Harrold Richard Nash
Company Number
07852413 (England and Wales)
Registered Office
Hope Street Xchange 1-3 Hind Street Sunderland SR1 3QD
Accountants
Waite Accountants Limited Hope Street Xchange 1-3 Hind Street Sunderland SR1 3QD
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HANA CONTROL SYSTEMS LTD. Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
177 
236 
Current assets
Debtors
30,261 
22,442 
Cash at bank and in hand
(20,288)
6,739 
9,973 
29,181 
Creditors: amounts falling due within one year
(17,137)
(8,077)
Net current (liabilities)/assets
(7,164)
21,104 
Total assets less current liabilities
(6,987)
21,340 
Provisions for liabilities
Deferred tax
(34)
(45)
Net (liabilities)/assets
(7,021)
21,295 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(7,023)
21,293 
Shareholders' funds
(7,021)
21,295 
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 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 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 of Directors and authorised for issue on 5 September 2024 and were signed on its behalf by
Leslie Stephen Harrold Director Company Registration No. 07852413
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HANA CONTROL SYSTEMS LTD. Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
HANA CONTROL SYSTEMS LTD. is a private company, limited by shares, registered in England and Wales, registration number 07852413. The registered office is Hope Street Xchange, 1-3 Hind Street, Sunderland, SR1 3QD.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
25% per annum on reducing balance
Fixtures & fittings
25% per annum on reducing balance
Computer equipment
25% per annum on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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HANA CONTROL SYSTEMS LTD. Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
166 
1,087 
1,340 
2,593 
At 30 November 2023
166 
1,087 
1,340 
2,593 
Depreciation
At 1 December 2022
127 
996 
1,234 
2,357 
Charge for the year
10 
23 
26 
59 
At 30 November 2023
137 
1,019 
1,260 
2,416 
Net book value
At 30 November 2023
29 
68 
80 
177 
At 30 November 2022
39 
91 
106 
236 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,261 
7,015 
Accrued income and prepayments
10,000 
15,427 
30,261 
22,442 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,414 
8,057 
Trade creditors
- 
(361)
Taxes and social security
454 
(1,224)
Loans from directors
13,269 
1,305 
Accruals
- 
300 
17,137 
8,077 
7
Transactions with related parties
Key management personnel of the entity (in the aggregate) Amount due to related party 2023- £13,269 2022 - £1,305 No interest is charged on the above loan.
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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