ACCOUNTS - Final Accounts preparation

Registered number: 13231063

HAWOA LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

HAWOA LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HAWOA LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hawoa Limited for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Hawoa Limited in accordance with the terms of our engagement letter dated 22 November 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Hawoa Limited and state those matters that we have agreed to state to the director of Hawoa Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hawoa Limited and its director for our work or for this report.

It is your duty to ensure that Hawoa Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hawoa Limited. You consider that Hawoa Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Hawoa Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Haggards Crowther LLP

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

29 December 2025

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HAWOA LIMITED

REGISTERED NUMBER: 13231063

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1,142,430		1,296,295
			1,142,430		1,296,295
Current assets
Debtors	5	78,303		63,650
Cash at bank		419,568		3,117
		497,871		66,767
Creditors: amounts falling due within one year	6	(1,269,113)		(1,222,991)
Net current liabilities			(771,242)		(1,156,224)
Total assets less current liabilities			371,188		140,071

Net assets			371,188		140,071

Capital and reserves
Called up share capital	7	300	300
Retained earnings		370,888	139,771
		371,188	140,071

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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HAWOA LIMITED

REGISTERED NUMBER: 13231063

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A S Lewis

Director

Date: 29 December 2025

The notes on pages 4 to 6 form part of these financial statements.

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HAWOA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Hawoa Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13231063 and its registered address is 2nd Floor 1-3 College Hill, London, United Kingdom, EC4R 2RA

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.

2.3

Turnover

Turnover includes interest income accrued on loans notes investments and dividend income received in the year. Gains made on fixed assets investments held are recognised as other operating income in the income statement.

2.4

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.

2.5

Fixed assets investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. The carrying value is reviewed for impairment annually and any impairment losses are recognised as an expense in the income statement.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

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HAWOA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

		Other investments
		£
	Cost or valuation
	At 1 April 2024	1,296,295
	Additions	283,522
	Disposals	(106,518)
	Amounts written off	(330,869)
	At 31 March 2025	1,142,430

	Net book value
	At 31 March 2025	1,142,430
	At 31 March 2024	1,296,295

Debtors

					2025	2024
					£	£


Accrued Interest Income	78,303	63,650
	78,303	63,650

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	187,693	36,871
Directors' loan accounts	1,081,420	1,183,720
Accrued expenses	-	2,400
	1,269,113	1,222,991

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HAWOA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary A shares of £1.00 each	100	100
100 (2024 - 100) Ordinary B shares of £1.00 each	100	100
100 (2024 - 100) Ordinary C shares of £1.00 each	100	100

	300	300

8.	Retained earnings
		2025
		£


	At 1 April 2024	139,771
	Profit for the year	231,117
	At 31 March 2025	370,888

9.	Related party transactions
	Included in the year end creditors balance is an amount owed by the company to Mr A S Lewis of £1,081,420 (2024: £1,183,720). The outstanding balance is unsecured, not subject to interest and payable on demand.

10.	Controlling party

The ultimate controlling party is Mr A S Lewis.

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