Hmachomes Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: SC793422

		31 December 2024
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		77,234

			77,234
CURRENT ASSETS
Cash at bank and in hand		2,181

		2,181
Creditors: Amounts Falling Due Within One Year	5	(82,171 )

NET CURRENT ASSETS (LIABILITIES)			(79,990 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,756 )

NET LIABILITIES			(2,756 )

CAPITAL AND RESERVES
Called up share capital	6		2
Profit and Loss Account			(2,758 )

SHAREHOLDERS' FUNDS			(2,756)

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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ewan MaClean

Director

11th December 2025

The notes on page 2 form part of these financial statements.

1. General Information

Hmachomes Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC793422 . The registered office is Chimneys Half Davoch, Dunphail, Forres, IV36 2QG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 27 November 2023	77,234

As at 31 December 2024	77,234

Net Book Value
As at 31 December 2024	77,234

As at 27 November 2023	77,234

5. Creditors: Amounts Falling Due Within One Year

	31 December 2024
	£
Amounts owed to participating interests	4,500
Other creditors	77,671

	82,171

6. Share Capital

	31 December 2024
	£
Allotted, Called up and fully paid	2