Hottappingonline.com Ltd iXBRL

Hottappingonline.com Ltd

Director's Report and Unaudited Financial Statements

for the financial year ended 30 November 2025

Hottappingonline.com Ltd

DIRECTOR AND OTHER INFORMATION


Director	Mrs Phusacha Sangsurevrachara


Company Registration Number	SC750228


Registered Office	24 Fordyce Court
	St. Andrews
	KY16 8YD
	Scotland


Accountants	Steedman & Company Limited
	3 Queen Street
	Edinburgh
	Midlothain
	EH2 1JE
	GB

Hottappingonline.com Ltd

DIRECTOR'S REPORT

for the financial year ended 30 November 2025

The director presents her report and the unaudited financial statements for the financial year ended 30 November 2025.

Principal Activity

online sale of tools

Director

The director who served during the financial year is as follows:

Mrs Phusacha Sangsurevrachara

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

▪

select suitable accounting policies and apply them consistently;

▪

make judgements and accounting estimates that are reasonable and prudent;

▪

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

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

On behalf of the board

___________________________

Mrs Phusacha Sangsurevrachara

Director

3 July 2026

Hottappingonline.com Ltd

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Hottappingonline.com Ltd

for the financial year ended 30 November 2025

In accordance with our engagement letter dated 29 November 2022 and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 30 November 2025 as set out on pages to which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Hottappingonline.com Ltd, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. 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.

As a firm regulated by the Association of Chartered Certified Accountants our work will be carried out in accordance with the Technical Factsheet 163 Audit Exempt Companies - ACCA Accounts Preparation Report and ISRS 4410 International Standard on Related Services -Compilation Engagements. ln carrying out this engagement we have complied with the ethical guidance laid down by the association relating to members undertaking the compilation of financial statements.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

<http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

You have acknowledged on the Statement of Financial Position for the year ended 30 November 2025 your duty to ensure that Hottappingonline.com Ltd 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 loss of Hottappingonline.com Ltd . You consider that Hottappingonline.com Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Hottappingonline.com Ltd . For this reason, we have not verified the adequacy, 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.

__________________________________

STEEDMAN & COMPANY LIMITED

3 Queen Street

Edinburgh

Midlothain

EH2 1JE

3 July 2026

Hottappingonline.com Ltd

INCOME STATEMENT

for the financial year ended 30 November 2025

	2025	2024
Notes	£	£

Turnover	74,331	31,359

Cost of sales	(44,114)	(22,899)
	─────────	─────────
Gross profit	30,217	8,460

Administrative expenses	(65,891)	(47,909)
	─────────	─────────
Loss before taxation	(35,674)	(39,449)

Tax on loss	-	-
	─────────	─────────
Loss for the financial year	(35,674)	(39,449)
	─────────	─────────
Total comprehensive income	(35,674)	(39,449)
	═════════	═════════

Hottappingonline.com Ltd

Company Registration Number: SC750228

STATEMENT OF FINANCIAL POSITION

as at 30 November 2025

		2025	2024
	Notes	£	£

Current Assets

Debtors

4,462

Cash and cash equivalents

26,824

67,333

─────────

26,824

71,795

─────────

Creditors: amounts falling due within one year

(26,208)

(30,232)

─────────

Net Current Assets

616

41,563

─────────

Total Assets less Current Liabilities

616

41,563

Creditors:

amounts falling due after more than one year

(1,334)

(6,607)

─────────

Net (Liabilities)/Assets

(718)

34,956

═════════

Capital and Reserves

Called up share capital

100,000

100,000

Retained earnings

(100,718)

(65,044)

─────────

Equity attributable to owners of the company

(718)

34,956

═════════

The financial statements have been prepared 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).

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 3 July 2026



________________________________
Mrs Phusacha Sangsurevrachara
Director

Hottappingonline.com Ltd

STATEMENT OF CHANGES IN EQUITY

as at 30 November 2025

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 December 2023	-	(25,595)	(25,595)
	─────────	─────────	─────────
Loss for the financial year	-	(39,449)	(39,449)
	─────────	─────────	─────────
At 30 November 2024	100,000	(65,044)	34,956
	─────────	─────────	─────────
Loss for the financial year	-	(35,674)	(35,674)
	─────────	─────────	─────────
At 30 November 2025	100,000	(100,718)	(718)
	═════════	═════════	═════════

Hottappingonline.com Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

General Information

Hottappingonline.com Ltd is a company limited by shares incorporated and registered in the Scotland. The registered number of the company is SC750228. The registered office of the company is 24 Fordyce Court, St. Andrews, KY16 8YD, Scotland. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

2025

2024

Number

Number

Director

═════════


4.	Debtors	2025	2024
		£	£

	Trade debtors	-	4,462
		═════════	═════════


5.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	23,771	26,624
	Taxation and social security costs (Note 7)	1,437	875
	Other creditors	1,000	2,733
		─────────	─────────
		26,208	30,232
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Director's loan accounts	1,334	6,607
		═════════	═════════


7.	Taxation and social security	2025	2024
		£	£

	Creditors:
	PAYE / NI	1,437	875
		═════════	═════════

Hottappingonline.com Ltd

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 30 November 2025




		2025	2024
	Schedule	£	£

Sales		74,331	31,359
Cost of sales	1	(44,114)	(22,899)
		─────────	─────────
Gross profit		30,217	8,460
		─────────	─────────
Gross profit Percentage		40.7%	27.0%
		─────────	─────────

Overhead expenses	2	(65,891)	(47,909)
		─────────	─────────
Net loss		(35,674)	(39,449)
		═════════	═════════

Hottappingonline.com Ltd

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 1 : COST OF SALES

for the financial year ended 30 November 2025




	2025	2024
	£	£
Cost of Sales

Purchases	44,114	22,899
	─────────	─────────
	44,114	22,899
	═════════	═════════

Hottappingonline.com Ltd

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 2 : OVERHEAD EXPENSES

for the financial year ended 30 November 2025




	2025	2024
	£	£

Administration Expenses

Wages and salaries (including director's remuneration)	29,500	23,500
Social security costs	3,392	1,987
Insurance	334	398
Light and heat	3,946	2,806
Repairs and maintenance	138	6,000
Printing, postage and stationery	46	29
Telephone Broadband	968	1,022
Computer costs	306	60
Motor expenses	1,044	1,312
Travelling and entertainment	7,747	8,894
Legal and professional	13,699	34
Consultancy fees	2,000	-
Accountancy Fees	1,926	1,578
Bank charges	846	304
General expenses	(1)	(15)
	─────────	─────────
	65,891	47,909
	═════════	═════════