HANNAHLAINGDJ LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC714083

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,811		7,749

			8,811		7,749
CURRENT ASSETS
Debtors	5	187,287		225,280
Cash at bank and in hand		353,068		130,172

		540,355		355,452
Creditors: Amounts Falling Due Within One Year	6	(176,420 )		(148,048 )

NET CURRENT ASSETS (LIABILITIES)			363,935		207,404

TOTAL ASSETS LESS CURRENT LIABILITIES			372,746		215,153

NET ASSETS			372,746		215,153

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			372,745		215,152

SHAREHOLDERS' FUNDS			372,746		215,153

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HANNAHLAINGDJ LTD

Balance Sheet (continued)

As At 30 November 2025

For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Miss Hannah Laing

Director

02/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

HANNAHLAINGDJ LTD is a private company, limited by shares, incorporated in Scotland, registered number SC714083 . The registered office is Clyde Offices, 2nd Floor, 48 West George Street, Glasgow, Lanarkshire, G2 1BP.

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:

Plant & Machinery

20% Straight line

2.4. Financial Instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

2.5. Foreign Currencies

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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Corporation 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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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HANNAHLAINGDJ LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 December 2024	12,146
Additions	4,364

As at 30 November 2025	16,510

Depreciation
As at 1 December 2024	4,397
Provided during the period	3,302

As at 30 November 2025	7,699

Net Book Value
As at 30 November 2025	8,811

As at 1 December 2024	7,749

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,293	134,608
Prepayments and accrued income	105,834	62,894
Other debtors	58,304	27,230
VAT	10,856	-
Director's loan account	-	548

	187,287	225,280

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	29,150	21,436
Corporation tax	79,636	76,756
VAT	-	15,373
Other creditors	34	-
Accruals and deferred income	66,791	34,483
Director's loan account	809	-

	176,420	148,048

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HANNAHLAINGDJ LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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