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REGISTERED NUMBER: SC308076 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Hanna & Strachan Ltd.

Hanna & Strachan Ltd. (Registered number: SC308076)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

Hanna & Strachan Ltd.

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Ms Lorna Ann Strachan
Mr Robert Basarious Ewaz Hanna





SECRETARY: Ms Lorna Ann Strachan





REGISTERED OFFICE: Fairney Faulds
Monikie
Dundee
Angus
DD5 3QG





REGISTERED NUMBER: SC308076 (Scotland)





ACCOUNTANTS: Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG

Hanna & Strachan Ltd. (Registered number: SC308076)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 342,248 238,191

CURRENT ASSETS
Debtors 5 487,496 423,931
Cash at bank 5,692 20,401
493,188 444,332
CREDITORS
Amounts falling due within one year 6 630,149 543,080
NET CURRENT LIABILITIES (136,961 ) (98,748 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

205,287

139,443

CREDITORS
Amounts falling due after more than one
year

7

149,120

123,184
NET ASSETS 56,167 16,259

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 56,163 16,255
56,167 16,259

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Hanna & Strachan Ltd. (Registered number: SC308076)

Balance Sheet - continued
30 September 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 Board of Directors and authorised for issue on 7 November 2024 and were signed on its behalf by:





Ms Lorna Ann Strachan - Director


Hanna & Strachan Ltd. (Registered number: SC308076)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Hanna & Strachan Ltd. is a private company, limited by shares , registered in Scotland. 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Hanna & Strachan Ltd. (Registered number: SC308076)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 328,400
Additions 189,709
At 30 September 2024 518,109
DEPRECIATION
At 1 October 2023 90,209
Charge for year 85,652
At 30 September 2024 175,861
NET BOOK VALUE
At 30 September 2024 342,248
At 30 September 2023 238,191

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 37,673 108
Other debtors 449,823 423,823
487,496 423,931

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 87,831 36,583
Trade creditors 8,345 -
Taxation and social security 7,524 3,497
Other creditors 526,449 503,000
630,149 543,080

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 149,120 123,184

Hanna & Strachan Ltd.

Report of the Accountants to the Directors of
Hanna & Strachan Ltd.

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG


7 November 2024