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Registered number: NI640788


 

HNOR LIMITED
 
UNAUDITED
 
ANNUAL REPORT
 
FOR THE YEAR ENDED 30 SEPTEMBER 2025
 
HNOR LIMITED
 

CONTENTS



Page
Company information
 
1
Directors' report
 
2
Accountants' report
 
3
Profit and loss account
 
4
Balance sheet
 
5
Notes to the financial statements
 
6

 
HNOR LIMITED
 

COMPANY INFORMATION


Directors
J F McCollum 
O McCollum 




Registered number
NI640788



Registered office
Hickory House
32 Rathmore Road

Dunadry

Antrim

BT41 2HG




Accountants
Cooper Parry Advisory Limited

Cubo Birmingham

Office 401, 4th Floor

Two Chamberlain Square

Birmingham

B3 3AX




Page 1
 
HNOR LIMITED
 

 
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors

The directors who served during the year were:

J F McCollum 
O McCollum 

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





J F McCollum
Director

Date: 31 July 2026

Page 2
 
HNOR LIMITED
 
  
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HNOR LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2025  

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hnor Limited for the year ended 30 September 2025 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 board of directors, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Hnor Limited and state those matters that we have agreed to state to the board of directors of Hnor Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hnor Limited and its board of directors, as a body, for our work or for this report.

It is your duty to ensure that Hnor 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 result of Hnor Limited. You consider that Hnor Limited is exempt from the statutory audit requirement for the year.

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



Cooper Parry Advisory Limited
 
Cubo Birmingham
Office 401, 4th Floor
Two Chamberlain Square
Birmingham
B3 3AX
31 July 2026
Page 3
 
HNOR LIMITED
 

PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025

The company has not traded during the year or the preceding financial year. During these periods, the company received no income and incurred no expenditure and therefore made neither profit or loss.

Page 4
 
HNOR LIMITED
REGISTERED NUMBER: NI640788

BALANCE SHEET
AS AT 30 SEPTEMBER 2025

2025
2024
Note
£
£

  

Current assets
  

Cash at bank and in hand
  
2
2

Total assets less current liabilities
  
2
2


Capital and reserves
  

Called up share capital 
  
2
2

Shareholders' funds
  
2
2


The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the                           Companies Act 2006; and 
(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at                   the end of each financial year and of its profit or loss for each financial year in accordance with the                        equirements 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.

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.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:




J F McCollum
Director

Date: 31 July 2026

The notes on page 6 form part of these financial statements.

Page 5
 
HNOR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.


General information

Hnor Limited is a private company, limited by shares, registered in Northern Ireland. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£) and the financial statements are rounded to the nearest (£). The financial statements are for the year ended 30 September 2025 (2024: year ended 30 September 2024).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

  
2.2

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024: 2).

Page 6