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Company Registration No. SC793155 (Scotland)
Hns 104 Ltd Unaudited accounts for the period from 21 December 2023 to 31 December 2024
Hns 104 Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Hns 104 Ltd Company Information for the period from 21 December 2023 to 31 December 2024
Director
Edward Fox
Company Number
SC793155 (Scotland)
Registered Office
33 Newmarket Street Ayr Ayrshire KA7 1LL Scotland
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Hns 104 Ltd Statement of financial position as at 31 December 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
4
18,191 
Current assets
Debtors
5
254,248 
Cash at bank and in hand
26,440 
280,688 
Creditors: amounts falling due within one year
6
(178,627)
Net current assets
102,061 
Total assets less current liabilities
120,252 
Creditors: amounts falling due after more than one year
7
(12,294)
Net assets
107,958 
Capital and reserves
Called up share capital
100 
Profit and loss account
107,858 
Shareholders' funds
107,958 
For the period ending 31 December 2024 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 director acknowledges his 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 and authorised for issue on 9 September 2025 and were signed on its behalf by
Edward Fox Director Company Registration No. SC793155
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Hns 104 Ltd Notes to the Accounts for the period from 21 December 2023 to 31 December 2024
1
Statutory information
Hns 104 Ltd is a private company, limited by shares, registered in Scotland, registration number SC793155. The registered office is 33 Newmarket Street, Ayr, Ayrshire, KA7 1LL, Scotland.
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 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.
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
20% reducing balance
Computer equipment
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 21 December 2023
- 
- 
- 
Additions
15,878 
2,313 
18,191 
At 31 December 2024
15,878 
2,313 
18,191 
Depreciation
At 31 December 2024
- 
- 
- 
Net book value
At 31 December 2024
15,878 
2,313 
18,191 
5
Debtors
2024 
£ 
Amounts falling due after more than one year
Other debtors
254,248 
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Hns 104 Ltd Notes to the Accounts for the period from 21 December 2023 to 31 December 2024
6
Creditors: amounts falling due within one year
2024 
£ 
VAT
38,381 
Trade creditors
113,019 
Taxes and social security
27,227 
178,627 
7
Creditors: amounts falling due after more than one year
2024 
£ 
Other creditors
5,986 
Loans from directors
6,308 
12,294 
8
Average number of employees
During the period the average number of employees was 0.
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