REGISTERED NUMBER: 12191714 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Hanno Group Limited

Previously known as

Hanno Refurbishment & Maintenance

Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs A Butcher

C G Butcher

REGISTERED OFFICE:

South Building

Upper Farm

Wootton St Lawrence

Basingstoke

Hampshire

RG23 8PE

REGISTERED NUMBER:

12191714 (England and Wales)

ACCOUNTANTS:

Sherringtons

Chartered Certified Accountants

South Building

Upper Farm

Wootton St Lawrence

Basingstoke

Hampshire

RG23 8PE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hanno Group Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Hanno Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hanno Group Limited and state those matters that we have agreed to state to the Board of Directors of Hanno Group Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

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

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

Sherringtons

Chartered Certified Accountants

South Building

Upper Farm

Wootton St Lawrence

Basingstoke

Hampshire

RG23 8PE

18 September 2026

FIXED ASSETS

Tangible assets

4

14,916

6,622

CURRENT ASSETS

Debtors

5

225,642

204,497

Cash at bank

313,641

226,336

539,283

430,833

CREDITORS

Amounts falling due within one year

6

(340,616

)

(354,623

)

NET CURRENT ASSETS

198,667

76,210

TOTAL ASSETS LESS CURRENT LIABILITIES

213,583

82,832

CREDITORS

Amounts falling due after more than one year

7

(12,151

)

-

PROVISIONS FOR LIABILITIES

(2,320

)

(367

)

NET ASSETS

199,112

82,465

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

199,110

82,463

199,112

82,465

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 requirements 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

Mrs A Butcher - Director

1.	STATUTORY INFORMATION

Hanno Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Amounts recoverable on contracts

Contracts that have been commenced but not completed by the period end are accounted for by including the estimated contract turnover and profit attributable to the stage of completion assessed at the period end as well as including any costs attributable to those contracts that have not been raised until the following financial year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 January 2025

11,773

Additions

19,889

Disposals

(11,773

)

At 31 December 2025

19,889

DEPRECIATION

At 1 January 2025

5,151

Charge for year

4,973

Eliminated on disposal

(5,151

)

At 31 December 2025

4,973

NET BOOK VALUE

At 31 December 2025

14,916

At 31 December 2024

6,622

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

179,387

195,776

Amounts recoverable on contract

35,691

8,721

Other debtors

10,564

-

225,642

204,497

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

5,206

-

Trade creditors

73,597

27,608

Taxation and social security

180,267

149,993

Other creditors

81,546

177,022

340,616

354,623

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

12,151

-

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

5,206

-

Between one and five years

12,151

-

17,357

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

17,357

-

Assets subject to hire purchase contracts are secured on those contracts.