Huracan Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12793613

Huracan Ltd

Filleted Unaudited Financial Statements

31 January 2026

Huracan Ltd

Financial Statements

Year ended 31 January 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Huracan Ltd

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	1,183	1,625

Current assets

Debtors	6	95,958	18,043
Cash at bank and in hand		304,823	236,760
		---------	---------
		400,781	254,803

Creditors: amounts falling due within one year	7	53,596	13,170
		---------	---------
Net current assets		347,185	241,633
		---------	---------
Total assets less current liabilities		348,368	243,258
		---------	---------
Net assets		348,368	243,258
		---------	---------

Capital and reserves

Called up share capital	20	140
Share premium account	5,860	5,860
Capital redemption reserve	120	–
Profit and loss account	342,368	237,258
	---------	---------
Shareholders funds	348,368	243,258
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Huracan Ltd

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 26 October 2026 , and are signed on behalf of the board by:

J Ryder
Director

Company registration number: 12793613

Huracan Ltd

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	40% straight line
Equipment	-	40% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 February 2025	2,200	5,168	7,368
Additions	–	1,005	1,005
	-------	-------	-------
At 31 January 2026	2,200	6,173	8,373
	-------	-------	-------
Depreciation
At 1 February 2025	2,200	3,543	5,743
Charge for the year	–	1,447	1,447
	-------	-------	-------
At 31 January 2026	2,200	4,990	7,190
	-------	-------	-------
Carrying amount
At 31 January 2026	–	1,183	1,183
	-------	-------	-------
At 31 January 2025	–	1,625	1,625
	-------	-------	-------

6. Debtors

	2026	2025
	£	£
Other debtors	95,958	18,043
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	132	–
Corporation tax	35,118	11,168
Social security and other taxes	17,246	–
Other creditors	1,100	2,002
	--------	--------
	53,596	13,170
	--------	--------

8. Director's advances, credits and guarantees

At the year end the director owed the company £81,958 (2025: £Nil). During the year aggregate advances of £80,000 were made by the director and aggregate repayments of £Nil were made by the director. Interest of £1,958 was charged on the outstanding balance.