REGISTERED NUMBER: 02016096 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Hanaco Limited

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

23,797

30,711

CURRENT ASSETS

Inventories

286,805

350,619

Debtors

5

186,316

171,137

Cash at bank and in hand

2,473,622

2,543,390

2,946,743

3,065,146

CREDITORS

Amounts falling due within one year

6

1,009,657

1,146,986

NET CURRENT ASSETS

1,937,086

1,918,160

TOTAL ASSETS LESS CURRENT LIABILITIES

1,960,883

1,948,871

CAPITAL AND RESERVES

Called up share capital

14,000

14,000

Capital redemption reserve

6,000

6,000

Retained earnings

1,940,883

1,928,871

SHAREHOLDERS' FUNDS

1,960,883

1,948,871

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 5 November 2025 and were signed on its behalf by:

Dr Shahram Hanassab - Director

1.	STATUTORY INFORMATION

Hanaco Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02016096

Registered office:

London City House

198 City Road

London

EC1V 2PH

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue 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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

70,931

66,709

137,640

DEPRECIATION

At 1 April 2024

63,301

43,628

106,929

Charge for year

1,144

5,770

6,914

At 31 March 2025

64,445

49,398

113,843

NET BOOK VALUE

At 31 March 2025

6,486

17,311

23,797

At 31 March 2024

7,630

23,081

30,711

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

159,846

156,391

Other debtors

26,470

14,746

186,316

171,137

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

744,465

557,261

Taxation and social security

122,562

168,982

Other creditors

142,630

420,743

1,009,657

1,146,986