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D3 HAO LIMITED

Registered Number
SC718273
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

D3 HAO LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director | DENG, Hao

Registered Address | 42 Candlemaker's Park
| Edinburgh
| EH17 8TH

Registered Number | SC718273 (Scotland)

D3 HAO LIMITED
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,518 |  |  |  | 1,523
Investment property | 4 |  |  | 468,216 |  |  |  | 468,216
|  |  |  | 469,734 |  |  |  | 469,739
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 636 |  |  |  | 794 |  |
Cash at bank and on hand |  | 1,054 |  |  |  | 1,797 |  |
|  | 1,690 |  |  |  | 2,591 |  |
Creditors amounts falling due within one year | 6 | (96,592) |  |  |  | (100,446) |  |
Net current assets (liabilities) |  |  |  | (94,902) |  |  |  | (97,855)
Total assets less current liabilities |  |  |  | 374,832 |  |  |  | 371,884
Creditors amounts falling due after one year | 7 |  |  | (366,690) |  |  |  | (366,690)
Provisions for liabilities | 9 |  |  | (288) |  |  |  | (289)
Net assets |  |  |  | 7,854 |  |  |  | 4,905
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 7,853 |  |  |  | 4,904
Shareholders' funds |  |  |  | 7,854 |  |  |  | 4,905

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 August 2025, and are signed on its behalf by:
DENG, Hao Director Registered Company No. SC718273

D3 HAO LIMITED
Notes to the Financial Statements
for the year ended 31 December 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 rental income receivable for the year. Income is recognised on the basis of rent due for the year.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 5

| 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
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 1,628 |  | 1,628
| Additions | 400 |  | 400
| At 31 December 24 | 2,028 |  | 2,028
| Depreciation and impairment
| At 01 January 24 | 105 |  | 105
| Charge for year | 405 |  | 405
| At 31 December 24 | 510 |  | 510
| Net book value
| At 31 December 24 | 1,518 |  | 1,518
| At 31 December 23 | 1,523 |  | 1,523

4. | Investment property
--- | ---
| The director considers the valuation of the properties at the year end to be the cost of the properties.

|  | £
| Fair value at 01 January 24 | 468,216
| At 31 December 24 | 468,216

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Prepayments and accrued income | 636 |  | 794
| Total | 636 |  | 794

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 693 |  | 861
| Other creditors | 93,398 |  | 97,451
| Accrued liabilities and deferred income | 2,501 |  | 2,134
| Total | 96,592 |  | 100,446

| Other creditors represents a loan from the director which is repayable on demand.

7. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 366,690 |  | 366,690
| Total | 366,690 |  | 366,690

8. | Creditors: amounts due after 5 years
--- | ---
| Included within bank borrowings are mortgages secured over the assets of the company.

9. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 288 |  | 289
| Total | 288 |  | 289

10. | Related party transactions
--- | ---
| The loan balance due to the director amounted to £93,398 (2023: £97,451) at the year end.