Company Registration No. 13848959 (England and Wales)
HNE LTD
Unaudited accounts
for the year ended 31 January 2026
HNE LTD
Unaudited accounts
Contents
HNE LTD
Company Information
for the year ended 31 January 2026
Directors
Aaran Anthony Scott
Laura Elizabeth Scott
Company Number
13848959 (England and Wales)
Registered Office
9 Brassey Avenue,
Broadstairs
Kent
CT10 2DS
United Kingdom
Accountants
Genius Accountancy Ltd
27 Old Gloucester Street
London
WC1N 3AX
HNE LTD
Statement of financial position
as at 31 January 2026
Tangible assets
4,834
8,402
Investment property
435,000
450,000
Cash at bank and in hand
2,199
2,766
Creditors: amounts falling due within one year
(126,606)
(130,576)
Net current liabilities
(124,407)
(127,810)
Total assets less current liabilities
315,427
330,592
Creditors: amounts falling due after more than one year
(257,042)
(257,042)
Provisions for liabilities
Deferred tax
(11,630)
(22,155)
Called up share capital
2
2
Fair value reserve
59,633
66,466
Profit and loss account
(12,880)
(15,073)
Shareholders' funds
46,755
51,395
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. 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by
Aaran Anthony Scott
Director
Company Registration No. 13848959
HNE LTD
Notes to the Accounts
for the year ended 31 January 2026
HNE LTD is a private company, limited by shares, registered in England and Wales, registration number 13848959. The registered office is 9 Brassey Avenue, , Broadstairs, Kent, CT10 2DS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Average number of employees
Average number of employees including directors
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.33%
Investment property is recorded at market fair value. Gains and losses are recognized in the income statement and deferred tax accordingly. Deferred taxation is provided at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
HNE LTD
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2025
788
14,499
15,287
At 31 January 2026
1,037
16,541
17,578
At 1 February 2025
364
6,521
6,885
Charge for the year
346
5,513
5,859
At 31 January 2026
710
12,034
12,744
At 31 January 2026
327
4,507
4,834
At 31 January 2025
424
7,978
8,402
Fair value at 1 February 2025
450,000
Net loss from fair value adjustments
(15,000)
At 31 January 2026
435,000
6
Creditors: amounts falling due within one year
2026
2025
Loans from directors
126,606
130,576
7
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
257,042
257,042
Bank loans of £257,042 is secured on 22 Wardour Close property, and the amount is repayable after more than five years.
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).