N-Hancer Limited

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—6

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N-Hancer Limited

Accountants' Report

For The Year Ended 31 March 2026

Accountants' Report

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of N-Hancer Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the directors of N-Hancer Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of N-Hancer Limited and state those matters that we have agreed to state to the directors of N-Hancer Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that N-Hancer 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 N-Hancer Limited . You consider that N-Hancer Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of N-Hancer 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.

15 June 2026

Merranti Accounting Ltd

10 Scandia Hus Business Park, Felcourt Road

Felcourt

East Grinstead

Surrey

RH19 2LP

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N-Hancer Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 02562907

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,668		105
Investment Properties	5		260,000		250,000

			265,668		250,105
CURRENT ASSETS
Debtors	6	881		875
Cash at bank and in hand		8,232		9,923

		9,113		10,798
Creditors: Amounts Falling Due Within One Year	7	(34,618 )		(39,132 )

NET CURRENT ASSETS (LIABILITIES)			(25,505 )		(28,334 )

TOTAL ASSETS LESS CURRENT LIABILITIES			240,163		221,771

PROVISIONS FOR LIABILITIES
Deferred Taxation			(33,567 )		(32,742 )

NET ASSETS			206,596		189,029

CAPITAL AND RESERVES
Called up share capital			800		800
Share premium account			2,000		2,000
Other reserves			134,267		139,584
Profit and Loss Account			69,529		46,645

SHAREHOLDERS' FUNDS			206,596		189,029

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N-Hancer Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Nash

Director

15 June 2026

The notes on pages 5 to 6 form part of these financial statements.

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N-Hancer Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

N-Hancer Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02562907 . The registered office is Flat 1, The Ridge, 6 Bolsover Road, Eastbourne, East Sussex, BN20 7JE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rental income

Rental income from a contract is recognised in the period in which the tenancy is provided in accordance with the stage of completion of the contract when both of the following conditions are satisfied:

- the amount of turnover can be measured reliably; and

- it is probable that the company will receive the consideration due under the contract.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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N-Hancer Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost or Valuation
As at 1 April 2025	1,189
Additions	6,998

As at 31 March 2026	8,187

Depreciation
As at 1 April 2025	1,084
Provided during the period	1,435

As at 31 March 2026	2,519

Net Book Value
As at 31 March 2026	5,668

As at 1 April 2025	105

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	250,000
Revaluations	10,000

As at 31 March 2026	260,000

The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	881	875

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	32,900	37,606
Taxation and social security	1,718	1,526

	34,618	39,132

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Directors	Mr Stephen Nash
	Mrs Ann Rigby-Nash

Company Number	02562907

Registered Office	Flat 1, The Ridge
	6 Bolsover Road
	Eastbourne
	East Sussex
	BN20 7JE

Accountants	Merranti Accounting Ltd
	10 Scandia Hus Business Park, Felcourt Road
	Felcourt
	East Grinstead
	Surrey
	RH19 2LP