1 December 2024 false No description of principal activity Taxfiler 2024.6 NI705593 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 NI705593 2024-11-30 NI705593 2024-12-01 2025-11-30 NI705593 business:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 NI705593 business:FilletedAccounts 2024-12-01 2025-11-30 NI705593 2025-11-30 NI705593 business:Director1 2024-12-01 2025-11-30 NI705593 business:Director2 2024-12-01 2025-11-30 NI705593 business:RegisteredOffice 2024-12-01 2025-11-30 NI705593 2024-11-30 NI705593 core:WithinOneYear 2025-11-30 NI705593 core:WithinOneYear 2024-11-30 NI705593 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 NI705593 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 NI705593 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 NI705593 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 NI705593 core:PreviouslyStatedAmount 2025-11-30 NI705593 core:PreviouslyStatedAmount 2024-11-30 NI705593 business:SmallEntities 2024-12-01 2025-11-30 NI705593 countries:NorthernIreland 2024-12-01 2025-11-30 NI705593 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. NI705593 (Northern Ireland)
Hb Electronics Limited Unaudited accounts for the year ended 30 November 2025
Hb Electronics Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Hb Electronics Limited Company Information for the year ended 30 November 2025
Directors
Biyuan Hu Aimie Hepburn
Company Number
NI705593 (Northern Ireland)
Registered Office
Unit 1766 2/F 138 University Street Belfast County Antrim BT7 1HH Northern Ireland
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Hb Electronics Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
174
79
Creditors: amounts falling due within one year
4
(21)
(15)
Net current assets
153
64
Net assets
153
64
Capital and reserves
Called up share capital
1
1
Profit and loss account
152
63
Shareholders' funds
153
64
For the year ending 30 November 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 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 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 of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by
Biyuan Hu Director Company Registration No. NI705593
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Hb Electronics Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Hb Electronics Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI705593. The registered office is Unit 1766 2/F, 138 University Street, Belfast, County Antrim, BT7 1HH, 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
21
15
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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