25 November 2024 false No description of principal activity Taxfiler 2024.6 true NI724034 business:PrivateLimitedCompanyLtd 2024-11-25 2025-11-30 NI724034 2024-11-24 NI724034 2024-11-25 2025-11-30 NI724034 business:AuditExemptWithAccountantsReport 2024-11-25 2025-11-30 NI724034 business:FilletedAccounts 2024-11-25 2025-11-30 NI724034 2025-11-30 NI724034 business:Director1 2024-11-25 2025-11-30 NI724034 business:Director2 2024-11-25 2025-11-30 NI724034 core:WithinOneYear 2025-11-30 NI724034 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 NI724034 core:PreviouslyStatedAmount 2025-11-30 NI724034 business:SmallEntities 2024-11-25 2025-11-30 NI724034 countries:NorthernIreland 2024-11-25 2025-11-30 iso4217:GBP xbrli:pure
Company Registration No. NI724034 (Northern Ireland)
Hh(ni) Ltd Unaudited accounts for the period from 25 November 2024 to 30 November 2025
Hh(ni) Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Hh(ni) Ltd Company Information for the period from 25 November 2024 to 30 November 2025
Directors
Jordan Heatley Jordan McMullen
Company Number
NI724034 (Northern Ireland)
Accountants
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE
- 3 -
Hh(ni) Ltd Accountants' report
Accountants' report to the board of directors of Hh(ni) Ltd on the preparation of the unaudited statutory accounts for the period from 25 November 2024 to 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hh(ni) Ltd for the period from 25 November 2024 to 30 November 2025 as set out on pages 5 - 7 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 of Hh(ni) Ltd, as a body, in accordance with the terms of our engagement letter dated 1 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Hh(ni) Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hh(ni) Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Hh(ni) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Hh(ni) Ltd. You consider that Hh(ni) Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Hh(ni) Ltd. 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 accounts.
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE 11 August 2026
- 4 -
Hh(ni) Ltd Statement of financial position as at 30 November 2025
2025
Notes
£
Current assets
Inventories
5,998
Debtors
4
(10,158)
Cash at bank and in hand
2,430
(1,730)
Creditors: amounts falling due within one year
5
1,639
Net current liabilities
(91)
Net liabilities
(91)
Capital and reserves
Profit and loss account
(91)
Shareholders' funds
(91)
For the period 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 12 August 2026 and were signed on its behalf by
Jordan McMullen Director Company Registration No. NI724034
- 5 -
Hh(ni) Ltd Notes to the Accounts for the period from 25 November 2024 to 30 November 2025
1
Statutory information
Hh(ni) Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI724034.
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 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
- 6 -
Hh(ni) Ltd Notes to the Accounts for the period from 25 November 2024 to 30 November 2025
Going concern
The financial statements have been prepared on a going concern basis. The directors have considered the company’s financial position, including its expected trading performance, cash flow requirements and available financial resources, for a period of at least twelve months from the date of approval of these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
4
Debtors
2025
£
Amounts falling due within one year
Accrued income and prepayments
(10,158)
5
Creditors: amounts falling due within one year
2025
£
Loans from directors
(2,139)
Accruals
500
(1,639)
6
Average number of employees
During the period the average number of employees was 2.
- 7 -