Hanway Commercial Surveyors Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to 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 the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 October 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

LK & Associates Ltd

30/07/2026

LK & Associates Limited

ICAEW Chartered Accountants

Annecy Court, Ferry Works

Summer Road

Thames Ditton

Surrey

KT7 0QJ

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Hanway Commercial Surveyors Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 07420932

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		32,077		36,850

			32,077		36,850
CURRENT ASSETS
Debtors	5	134,240		101,197
Investments	6	50		-
Cash at bank and in hand		137,650		135,122

		271,940		236,319
Creditors: Amounts Falling Due Within One Year	7	(228,385 )		(181,805 )

NET CURRENT ASSETS (LIABILITIES)			43,555		54,514

TOTAL ASSETS LESS CURRENT LIABILITIES			75,632		91,364

Creditors: Amounts Falling Due After More Than One Year	8		-		(12,667 )

NET ASSETS			75,632		78,697

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			75,432		78,497

SHAREHOLDERS' FUNDS			75,632		78,697

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Hanway Commercial Surveyors Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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.

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

P J Wise

Director

31/07/2026

The notes on pages 4 to 6 form part of these financial statements.

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Hanway Commercial Surveyors Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Hanway Commercial Surveyors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07420932 . The registered office is 111 Charterhouse Street, London, England, EC1M 6AW.

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Freehold	SL - 5%
Plant & Machinery	RB - 25%
Fixtures & Fittings	RB - 25%
Computer Equipment	RB - 25%

2.4. 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.

...CONTINUED

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Hanway Commercial Surveyors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.4. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 November 2024	24,872	72,666	97,538
Additions	-	960	960

As at 31 October 2025	24,872	73,626	98,498

Depreciation
As at 1 November 2024	5,020	55,668	60,688
Provided during the period	1,244	4,489	5,733

As at 31 October 2025	6,264	60,157	66,421

Net Book Value
As at 31 October 2025	18,608	13,469	32,077

As at 1 November 2024	19,852	16,998	36,850

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Hanway Commercial Surveyors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	120,776	90,997
Other debtors	13,464	10,200

	134,240	101,197

6. Current Asset Investments

	2025	2024
	£	£
Own shares, held for sale	50	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,401	13,139
Bank loans and overdrafts	4,666	228
Other creditors	76,115	54,909
Taxation and social security	129,203	113,529

	228,385	181,805

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	12,667

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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