REGISTERED NUMBER: 13302838 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

HUCAI LTD

Page

Company Information

1

Report of the Directors

2

Statement of Financial Position

3

Notes to the Financial Statements

5

Report of the Accountants

8

DIRECTORS:

P L Beeke

Miss M Narburgh

REGISTERED OFFICE:

Mancroft Towers

Oulton Broad

Lowestoft

Suffolk

NR32 3PS

REGISTERED NUMBER:

13302838 (England and Wales)

ACCOUNTANTS:

Edward Back & Co

Mancroft Towers

Oulton Broad

Lowestoft

Suffolk

NR32 3PS

The directors present their report with the financial statements of the company for the year ended 31st March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the provision of strategic advisory services.

DIRECTORS

The directors shown below have held office during the whole of the period from 1st April 2024 to the date of this report.

P L Beeke

Miss M Narburgh

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P L Beeke - Director

18th December 2025

FIXED ASSETS

Tangible assets

4

-

267

CURRENT ASSETS

Stocks

5

120,000

100,000

Debtors

6

-

34,376

Cash at bank and in hand

20,045

331

140,045

134,707

CREDITORS

Amounts falling due within one year

7

10,370

1,249

NET CURRENT ASSETS

129,675

133,458

TOTAL ASSETS LESS CURRENT LIABILITIES

129,675

133,725

PROVISIONS FOR LIABILITIES

9

-

51

NET ASSETS

129,675

133,674

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

129,674

133,673

SHAREHOLDERS' FUNDS

129,675

133,674

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

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

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th December 2025 and were signed on its behalf by:

P L Beeke - Director

1.	STATUTORY INFORMATION

Hucai Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Turnover 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.

Computer equipment

-

33.3% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st April 2024

and 31st March 2025

799

DEPRECIATION

At 1st April 2024

532

Charge for year

267

At 31st March 2025

799

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

267

5.

STOCKS

2025

2024

£

£

Work-in-progress

120,000

100,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

-

34,376

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

2,511

-

Tax

558

-

VAT

4,425

104

Directors' current accounts

906

-

Accrued expenses

1,970

1,145

10,370

1,249

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

2,511

-

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

-

51

Deferred

tax

£

Balance at 1st April 2024

51

Accelerated capital allowances

(51

)

Balance at 31st March 2025

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1st April 2024

133,673

Profit for the year

12,001

Dividends

(16,000

)

At 31st March 2025

129,674

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

P L Beeke

Balance outstanding at start of year

34,376

-

Amounts advanced

-

34,376

Amounts repaid

(34,376

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

34,376

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31st March 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Edward Back & Co

Mancroft Towers

Oulton Broad

Lowestoft

Suffolk

NR32 3PS

28th December 2025