Haobang UK Limited - Filleted accounts

Registered number

09375258

Haobang UK Limited

Unaudited Filleted Accounts

31 January 2026

Haobang UK Limited
Registered number:		09375258
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		809			1,078
Investments	4		118,707			303,531
			119,516			304,609

Current assets
Debtors	5	3,204			11,285
Cash at bank and in hand		174,470			38,688
		177,674			49,973

Creditors: amounts falling due within one year	6	(954)			(1,010)

Net current assets			176,720			48,963

Total assets less current liabilities			296,236			353,572

Creditors: amounts falling due after more than one year	7		(398,141)			(398,141)



Net liabilities			(101,905)			(44,569)

Capital and reserves
Called up share capital			1			1
Revaluation reserve	8		(6,830)			13,210
Profit and loss account			(95,076)			(57,780)

Shareholder's funds			(101,905)			(44,569)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms W Li
Director
Approved by the board on 17 September 2026

Haobang UK Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Going concern
	The accounts have been prepared on a going concern basis which assumes that the company will continue to trade. The validity of this assumption is dependent upon the continued support of other creditors who have indicated that they intend to provide necessary facilities to enable the company to continue to trade for the forseeable future. If the company were unable to continue to trade, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2025				6,205
	At 31 January 2026				6,205

	Depreciation
	At 1 February 2025				5,127
	Charge for the year				269
	At 31 January 2026				5,396

	Net book value
	At 31 January 2026				809
	At 31 January 2025				1,078


4	Investments

Other
investments
£
	Cost
	At 1 February 2025				303,531
	Revaluation				(13,000)
	Disposals				(171,824)

	At 31 January 2026				118,707


5	Debtors		2026		2025
£				£

	Deferred tax asset		2,860		9,900
	Other debtors		344		1,385
			3,204		11,285


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Other creditors		954		1,010


7	Creditors: amounts falling due after one year		2026		2025
£				£

	Other creditors		398,141		398,141


8	Revaluation reserve		2026		2025
£				£

	At 1 February 2025		13,210		48,320
	Loss on revaluation of land and buildings		(13,000)		(45,000)
	Deferred taxation arising on the revaluation of land and buildings		(7,040)		9,890

	At 31 January 2026		(6,830)		13,210


9	Controlling party

	The company is under the control of the director, Ms W Li by virtue of her shareholdings in the company.


10	Other information

	Haobang UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Meadow Rise
	Pock Hill Lane
	Bourton on the Water
	Cheltenham
	GL54 2DD