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Company Registration No. NI679312 (Northern Ireland)
H&N Logistics Ltd Unaudited accounts for the year ended 31 May 2025
H&N Logistics Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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H&N Logistics Ltd Company Information for the year ended 31 May 2025
Director
Edward Ward
Company Number
NI679312 (Northern Ireland)
Registered Office
15 Carraig Way Cullyhanna Newry BT35 0BH Northern Ireland
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H&N Logistics Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
17,500
20,000
Current assets
Debtors
5
13,235
10,756
Cash at bank and in hand
19,903
2,226
33,138
12,982
Creditors: amounts falling due within one year
6
(32,504)
(16,385)
Net current assets/(liabilities)
634
(3,403)
Total assets less current liabilities
18,134
16,597
Creditors: amounts falling due after more than one year
7
(11,366)
(11,366)
Net assets
6,768
5,231
Capital and reserves
Called up share capital
100
100
Profit and loss account
6,668
5,131
Shareholders' funds
6,768
5,231
For the year ending 31 May 2025 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 25 February 2026 and were signed on its behalf by
Edward Ward Director Company Registration No. NI679312
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H&N Logistics Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
H&N Logistics Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI679312. The registered office is 15 Carraig Way, Cullyhanna, Newry, BT35 0BH, Northern Ireland.
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 remained unchanged from the previous year, and also 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024
25,000
At 31 May 2025
25,000
Amortisation
At 1 June 2024
5,000
Charge for the year
2,500
At 31 May 2025
7,500
Net book value
At 31 May 2025
17,500
At 31 May 2024
20,000
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
13,235
10,756
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H&N Logistics Ltd Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
16,195
1,076
Loans from directors
15,309
15,309
Accruals
1,000
-
32,504
16,385
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
11,366
11,366
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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