1 September 2024 false No description of principal activity Taxfiler 2024.6 NI700541 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI700541 2024-08-31 NI700541 2024-09-01 2025-08-31 NI700541 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 NI700541 business:FilletedAccounts 2024-09-01 2025-08-31 NI700541 2025-08-31 NI700541 business:Director4 2024-09-01 2025-08-31 NI700541 business:RegisteredOffice 2024-09-01 2025-08-31 NI700541 2024-08-31 NI700541 core:WithinOneYear 2025-08-31 NI700541 core:WithinOneYear 2024-08-31 NI700541 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 NI700541 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 NI700541 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 NI700541 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 NI700541 core:PreviouslyStatedAmount 2025-08-31 NI700541 core:PreviouslyStatedAmount 2024-08-31 NI700541 business:SmallEntities 2024-09-01 2025-08-31 NI700541 countries:NorthernIreland 2024-09-01 2025-08-31 NI700541 2023-08-16 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. NI700541 (Northern Ireland)
Hong Shana Ltd Unaudited accounts for the year ended 31 August 2025
Hong Shana Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Hong Shana Ltd Company Information for the year ended 31 August 2025
Director
Liu Shihao
Company Number
NI700541 (Northern Ireland)
Registered Office
Unit 1, 1/F 246 Woodstock Road Belfast County Antrim BT6 9DL Northern Ireland
- 3 -
Hong Shana Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
1,477
1,275
Creditors: amounts falling due within one year
4
(274)
(385)
Net current assets
1,203
890
Net assets
1,203
890
Capital and reserves
Called up share capital
100
100
Profit and loss account
1,103
790
Shareholders' funds
1,203
890
For the year ending 31 August 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 10 June 2026 and were signed on its behalf by
Liu Shihao Director Company Registration No. NI700541
- 4 -
Hong Shana Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Hong Shana Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI700541. The registered office is Unit 1, 1/F, 246 Woodstock Road, Belfast, County Antrim, BT6 9DL, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
74
185
Accruals
200
200
274
385
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 5 -