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HANOR LTD

Registered Number
SC737674
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2024

HANOR LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

QIAN, Shengyu

Registered Address

3 14 Belhaven Terrace
Dowanhill
Glasgow
G12 0TG

Registered Number

SC737674 (Scotland)
HANOR LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property322,08022,080
22,08022,080
Current assets
Cash at bank and on hand7,145-
7,145-
Creditors amounts falling due within one year4(28,568)(22,349)
Net current assets (liabilities)(21,423)(22,349)
Total assets less current liabilities657(269)
Net assets657(269)
Capital and reserves
Called up share capital11
Profit and loss account656(270)
Shareholders' funds657(269)
The financial statements were approved and authorised for issue by the Director on 28 April 2025, and are signed on its behalf by:
QIAN, Shengyu
Director
Registered Company No. SC737674
HANOR LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
The turnover shown in the profit and loss account represents the management income receivable for the year. Income is recognised on the basis of income due for the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year00
3.Investment property
The investment property was revalued by the director on 31 July 2024, who deems the cost as appropriate to its current market value.

£
Fair value at 01 August 2322,080
At 31 July 2422,080
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,072-
Taxation and social security260-
Other creditors22,99922,109
Accrued liabilities and deferred income1,237240
Total28,56822,349
Other creditors represents a loan from the director which is interest free and repayable on demand.
5.Related party transactions
The loan balance due to the director amounted to £22,999 (2023: £22,109) at the year end.