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REGISTERED NUMBER: 02016096 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Hanaco Limited |

| Hanaco Limited (Registered number: 02016096) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Statement of Financial Position | 1 |

| Notes to the Financial Statements | 3 |

| Hanaco Limited (Registered number: 02016096) |

Statement of Financial Position

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 23,797 |  | 30,711 |  |

CURRENT ASSETS

Inventories | 286,805 |  | 350,619 |  |

Debtors | 5 | 186,316 |  | 171,137 |  |

Cash at bank and in hand | 2,473,622 |  | 2,543,390 |  |

2,946,743 |  | 3,065,146 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,009,657 |  | 1,146,986 |  |

NET CURRENT ASSETS | 1,937,086 |  | 1,918,160 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,960,883 |  | 1,948,871 |  |

CAPITAL AND RESERVES

Called up share capital | 14,000 |  | 14,000 |  |

Capital redemption reserve | 6,000 |  | 6,000 |  |

Retained earnings | 1,940,883 |  | 1,928,871 |  |

SHAREHOLDERS' FUNDS | 1,960,883 |  | 1,948,871 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

| Hanaco Limited (Registered number: 02016096) |

Statement of Financial Position - continued

31 March 2025

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 5 November 2025 and were signed on its behalf by:

Dr Shahram Hanassab - Director

| Hanaco Limited (Registered number: 02016096) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Hanaco Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 02016096

| Registered office: | London City House

| 198 City Road

| London

| EC1V 2PH

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Revenue 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.

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 10 ) .

| Hanaco Limited (Registered number: 02016096) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 70,931 |  | 66,709 |  | 137,640 |  |

| DEPRECIATION

| At 1 April 2024 | 63,301 |  | 43,628 |  | 106,929 |  |

| Charge for year | 1,144 |  | 5,770 |  | 6,914 |  |

| At 31 March 2025 | 64,445 |  | 49,398 |  | 113,843 |  |

| NET BOOK VALUE

| At 31 March 2025 | 6,486 |  | 17,311 |  | 23,797 |  |

| At 31 March 2024 | 7,630 |  | 23,081 |  | 30,711 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 159,846 |  | 156,391 |  |

| Other debtors | 26,470 |  | 14,746 |  |

186,316 |  | 171,137 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 744,465 |  | 557,261 |  |

| Taxation and social security | 122,562 |  | 168,982 |  |

| Other creditors | 142,630 |  | 420,743 |  |

1,009,657 |  | 1,146,986 |  |