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REGISTERED NUMBER: 11155020 (England and Wales)















Financial Statements for the Year Ended 31st March 2024

for

HAMARNI Limited

HAMARNI Limited (Registered number: 11155020)

Contents of the Financial Statements
for the Year Ended 31st March 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


HAMARNI Limited

Company Information
for the Year Ended 31st March 2024







DIRECTOR: C D Johnson





REGISTERED OFFICE: 3 Glayton Gardens
Chestnut Avenue
Walderslade
Chatham
Kent
ME5 9AJ





REGISTERED NUMBER: 11155020 (England and Wales)





ACCOUNTANTS: Beak Kemmenoe
Chartered Accountants
1-3 Manor Road
Chatham
Kent
ME4 6AE

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
HAMARNI Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HAMARNI Limited for the year ended 31st March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of HAMARNI Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of HAMARNI Limited and state those matters that we have agreed to state to the director of HAMARNI Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HAMARNI Limited and its director for our work or for this report.

It is your duty to ensure that HAMARNI 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 HAMARNI Limited. You consider that HAMARNI 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 HAMARNI 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.






Beak Kemmenoe
Chartered Accountants
1-3 Manor Road
Chatham
Kent
ME4 6AE


29th November 2024

HAMARNI Limited (Registered number: 11155020)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 15,515 15,817

CURRENT ASSETS
Cash at bank 99,981 40,492

CREDITORS
Amounts falling due within one year 5 61,513 3,050
NET CURRENT ASSETS 38,468 37,442
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,983

53,259

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 6 (16,657 ) (16,130 )
Retained earnings 70,639 69,388
SHAREHOLDERS' FUNDS 53,983 53,259

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HAMARNI Limited (Registered number: 11155020)

Balance Sheet - continued
31st March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th November 2024 and were signed by:





C D Johnson - Director


HAMARNI Limited (Registered number: 11155020)

Notes to the Financial Statements
for the Year Ended 31st March 2024


1. STATUTORY INFORMATION

HAMARNI Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

HAMARNI Limited (Registered number: 11155020)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024


4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1st April 2023 15,817
Additions 2,942
Disposals (5,441 )
Revaluations 2,197
At 31st March 2024 15,515
NET BOOK VALUE
At 31st March 2024 15,515
At 31st March 2023 15,817

Cost or valuation at 31st March 2024 is represented by:

Other
investments
£   
Valuation in 2022 6,191
Valuation in 2023 (15,590 )
Valuation in 2024 3,089
Cost 21,825
15,515

If listed investments had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 21,825 25,216

Listed investments were valued on an open market basis on 31st March 2024 by Interactive Brokers .

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 373 373
Taxation and social security 250 1,840
Other creditors 60,890 837
61,513 3,050

HAMARNI Limited (Registered number: 11155020)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024


6. RESERVES
Fair
value
reserve
£   
At 1st April 2023 (16,130 )
Fair value movement (527 )

At 31st March 2024 (16,657 )