Horan Gate Ltd - Accounts

	Registered number
	16174583

	Horan Gate Ltd
	Unaudited Accounts
	for the period
	10 January 2025 to 31 January 2026

Horan Gate Ltd Balance Sheet as at 31 January 2026
	Notes		2026 £
Fixed assets
Tangible assets	3		18,304
Investments			7,951
			26,255

Current assets
Stocks		26,500
Cash at bank and in hand		2,097
		28,597

Creditors: amounts falling due within one year		(49,216)

Net current assets / (liabilities)			(20,619)

Total assets less current liabilities			5,636

Creditors: amounts falling due after more than one year			(6,174)

Provisions for liabilities			(0)

Total net assets (liabilities)			(538)

Capital and reserves
Called up share capital			100
Profit and loss account			(638)
Shareholders' funds			(538)

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the period ending 31 January 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.

Signed on behalf of the board of directors

...............................

Mr M Nasrallah

Director

Approved by the board on 7 October 2026

Company Number: 16174583 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

12 Ashbourne Parade
London
W5 3QS
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Equipment	15% Reducing Balance
Fixtures & Fittings	15% Reducing Balance

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

2.	Employees
		2026
	Average number of employees during the period	4

Tangible fixed assets
	Equipment	Fixtures & Fittings	Total
Cost or valuation	£	£	£
Additions	12,034	9,500	21,534
At 31 January 2026	12,034	9,500	21,534
Depreciation
Charge for the period	1,805	1,425	3,230
At 31 January 2026	1,805	1,425	3,230
Net book value
At 31 January 2026	10,229	8,075	18,304
At 9 January 2025	0	0	0