HANNA COU LIMITED

Company Registration Number:
15708599 (England and Wales)

Unaudited statutory accounts for the year ended 31 July 2026

Period of accounts

Start date: 1 June 2025

End date: 31 July 2026

HANNA COU LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

HANNA COU LIMITED

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Principal activities of the company

The principal activity of the Company during the reporting period was the provision of management consultancy services. The Company's activities principally comprised business management consultancy, strategic consultancy, marketing management consultancy, human resources consultancy and other management consultancy services. The Company focused on developing its commercial operations, establishing and maintaining client relationships and delivering professional consultancy engagements across a range of management disciplines. The Company's operations included the provision of business management and strategic advisory services, marketing management support, human resources consultancy and other related management consultancy services to clients. During the reporting period, the Company continued to develop a diversified range of consultancy service streams and utilised professional resources, including subcontracted consultants, project specialists and research and analysis services, where required in connection with client engagements.

Additional information

During the reporting period, the Company commenced active trading and developed its management consultancy operations following the previous financial period during which the Company was dormant. The Company generated turnover of £1,351,300 and achieved profit before taxation of £506,351. Corporation Tax for the reporting period amounted to £126,588, resulting in profit after taxation of £379,763. No dividends were declared or paid during the reporting period and the profit generated was retained within the Company. During the period, the Company invested in tangible and intangible fixed assets to support its commercial operations. At 31 July 2026, total fixed assets amounted to £514,136 and cash at bank and in hand amounted to £754,440. The Company maintained positive net assets of £439,763 at the reporting date. The Company also received funding through a Director's loan of £750,000. Deferred income amounted to £356,000 at 31 July 2026 and related to services for which the relevant revenue recognition criteria had not been satisfied at the reporting date. Prepayments amounted to £321,600 and there was no accrued income outstanding at the reporting date. The Director considers the Company's financial position and available resources appropriate for its current scale of operations. The Company intends to continue developing its management consultancy activities and client relationships while maintaining appropriate control over project expenditure, administrative costs, working capital and liquidity.



Directors

The director shown below has held office during the whole of the period from
1 June 2025 to 31 July 2026

Mairis Pamils-Pamiljans

The director shown below has held office during the period of
1 June 2025 to 2 October 2025

Aleksei MIRONOV

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
20 August 2026

And signed on behalf of the board by:
Name: Mairis Pamils-Pamiljans
Status: Director

HANNA COU LIMITED

Profit And Loss Account

for the Period Ended 31 July 2026

14 months to 31 July 2026 13 months to 31 May 2025


£
£
Turnover: 1,351,300 0
Cost of sales: ( 763,871 ) 0
Gross profit(or loss): 587,429 0
Distribution costs: 0 0
Administrative expenses: ( 81,078 ) 0
Other operating income: 0 0
Operating profit(or loss): 506,351 0
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: 506,351 0
Tax: ( 126,588 ) 0
Profit(or loss) for the financial year: 379,763 0

HANNA COU LIMITED

Balance sheet

As at 31 July 2026

Notes 14 months to 31 July 2026 13 months to 31 May 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 118,580 0
Tangible assets: 4 395,556 0
Investments:   0 0
Total fixed assets: 514,136 0
Current assets
Stocks:   0 0
Debtors: 5 178,300 0
Cash at bank and in hand: 754,440 1
Investments:   0 0
Total current assets: 932,740 1
Prepayments and accrued income: 321,600 0
Creditors: amounts falling due within one year: 6 ( 222,713 ) 0
Net current assets (liabilities): 1,031,627 1
Total assets less current liabilities: 1,545,763 1
Creditors: amounts falling due after more than one year: 7 ( 750,000 ) 0
Provision for liabilities: 0 0
Accruals and deferred income: ( 356,000 ) 0
Total net assets (liabilities): 439,763 1
Capital and reserves
Called up share capital: 60,000 1
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: 379,763 0
Total Shareholders' funds: 439,763 1

The notes form part of these financial statements

HANNA COU LIMITED

Balance sheet statements

For the year ending 31 July 2026 the company was entitled to exemption 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.

This report was approved by the board of directors on 20 August 2026
and signed on behalf of the board by:

Name: Mairis Pamils-Pamiljans
Status: Director

The notes form part of these financial statements

HANNA COU LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue represents amounts earned from business management consultancy, strategic consultancy, marketing management consultancy, human resources consultancy and other management consultancy services provided during the reporting period. Revenue is recognised when the relevant services have been provided and the Company's performance obligations have been satisfied. Amounts received or recognised in advance in respect of services for which the relevant revenue recognition criteria have not been satisfied are recognised as deferred income.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is charged on a straight-line basis over the estimated useful economic life of the assets. The Company's tangible fixed assets are depreciated over three years from the date they are available for use.

    Intangible fixed assets amortisation policy

    Intangible assets are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over the estimated useful economic life of the assets. The Company's intangible assets are amortised over three years from the date they are available for use.

    Other accounting policies

    Basis of Preparation The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 (FRS 102), Section 1A, together with the Companies Act 2006 applicable to companies subject to the small companies regime. The financial statements have been prepared on the going concern basis. Going Concern The Director has reviewed the Company's financial position, available cash resources, working capital requirements and expected future activities. At 31 July 2026, the Company maintained positive net assets and substantial cash resources. Based on this review, the Director considers it appropriate to prepare the financial statements on the going concern basis. Cost of Sales Cost of sales represents expenditure directly attributable to the delivery of the Company's management consultancy services. Direct project expenditure principally comprises subcontracted consultants, project specialists, research and analysis costs and direct project travel costs incurred in connection with client engagements. Trade Debtors Trade debtors are recognised initially at transaction price and subsequently measured at amortised cost. Trade debtors represent amounts receivable from customers in respect of management consultancy services provided before the reporting date. Management reviews outstanding balances regularly and considers the amounts recognised at the reporting date to be recoverable. Cash and Cash Equivalents Cash and cash equivalents comprise cash held with recognised financial institutions together with funds available on demand. Prepayments Prepayments represent expenditure paid in advance relating to future reporting periods and are recognised as expenses over the periods to which the relevant goods or services relate. Accrued Income Accrued income represents revenue earned in the reporting period for which the relevant amounts have not yet been invoiced or received. There was no accrued income outstanding at 31 July 2026. Creditors Creditors are recognised initially at transaction value and subsequently measured at amortised cost. Amounts falling due within one year comprise research and analysis costs payable and Corporation Tax outstanding at the reporting date. Deferred Income Deferred income represents amounts received or recognised in advance in respect of services for which the relevant revenue recognition criteria have not been satisfied at the reporting date. Deferred income is recognised as revenue when the related services are provided and the relevant performance obligations are satisfied. Taxation Current taxation represents the Corporation Tax charge recognised in respect of the reporting period. No Corporation Tax was paid during the reporting period and the liability remained outstanding at 31 July 2026.

HANNA COU LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

  • 2. Employees

    14 months to 31 July 2026 13 months to 31 May 2025
    Average number of employees during the period 8 0

HANNA COU LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 June 2025 0 0 0
Additions 0 129,360 129,360
Disposals 0 0 0
Revaluations 0 0 0
Transfers 0 0 0
At 31 July 2026 0 129,360 129,360
Amortisation
At 1 June 2025 0 0 0
Charge for year 0 10,780 10,780
On disposals 0 0
Other adjustments 0 0
At 31 July 2026 0 10,780 10,780
Net book value
At 31 July 2026 0 118,580 118,580
At 31 May 2025 0 0 0

Intangible assets were acquired during the reporting period at a cost of £129,360. The assets are amortised on a straight-line basis over an estimated useful economic life of three years. Amortisation of £10,780, representing three months of amortisation, was recognised during the reporting period. The net book value of intangible assets at 31 July 2026 amounted to £118,580.

HANNA COU LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 June 2025 0 0 0 0 0 0
Additions 0 0 0 445,000 0 445,000
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 July 2026 0 0 0 445,000 0 445,000
Depreciation
At 1 June 2025 0 0 0 0 0 0
Charge for year 0 0 0 49,444 0 49,444
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0
At 31 July 2026 0 0 0 49,444 0 49,444
Net book value
At 31 July 2026 0 0 0 395,556 0 395,556
At 31 May 2025 0 0 0 0 0 0

Tangible fixed assets were acquired during the reporting period at a cost of £445,000. The assets are depreciated on a straight-line basis over an estimated useful economic life of three years. Depreciation of £49,444, representing four months of depreciation after rounding to whole Pounds Sterling, was recognised during the reporting period. The net book value of tangible fixed assets at 31 July 2026 amounted to £395,556.

HANNA COU LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

5. Debtors

14 months to 31 July 2026 13 months to 31 May 2025
£ £
Trade debtors 0 0
Prepayments and accrued income 178,300 0
Other debtors 0 0
Total 178,300 0
Debtors due after more than one year: 0 0

Trade debtors amounted to £178,300 at 31 July 2026 and represent amounts receivable from customers in respect of management consultancy services provided before the reporting date. Management considers the outstanding balances to be recoverable.

HANNA COU LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

6. Creditors: amounts falling due within one year note

14 months to 31 July 2026 13 months to 31 May 2025
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 96,125 0
Taxation and social security 126,588 0
Accruals and deferred income 0
Other creditors 0 0
Total 222,713 0

Creditors falling due within one year amounted to £222,713 at 31 July 2026. The balance comprised research and analysis costs payable of £96,125 and Corporation Tax payable of £126,588. Research and analysis costs payable represent direct project expenditure incurred during the reporting period which remained unpaid at the reporting date. The related expenditure forms part of the research and analysis costs recognised within cost of sales. Corporation Tax payable amounted to £126,588. No Corporation Tax had been paid by 31 July 2026.

HANNA COU LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

7. Creditors: amounts falling due after more than one year note

14 months to 31 July 2026 13 months to 31 May 2025
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0
Other creditors 750,000 0
Total 750,000 0

The Director's loan amounted to £750,000 at 31 July 2026 and has been classified as an amount falling due after more than one year based on its repayment terms. The funding supported the Company's working capital requirements, acquisition of business assets and development of its commercial operations.