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Registered number: 11755964









HILLTOP CREDIT PARTNERS LIMITED







Audited

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
COMPANY INFORMATION


Directors
Kirk Lindstrom 
Paul Oberschneider 
Joshua Levy (appointed  29 March 2022)
Robert Homan CRAFT III (appointed 31 January 2023)




Registered number
11755964



Registered office
64 North Row
Mayfair

London

United Kingdom

 W1K 7DA




Independent auditors
Acuity Professional Partnership LLP

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES





 
HILLTOP CREDIT PARTNERS LIMITED
 

CONTENTS



Page
Directors' Report
1 - 2
Independent Auditors' Report
3 - 6
Profit and Loss Account
7
Balance Sheet
8 - 9
Statement of Changes in Equity
10
Notes to the Financial Statements
11 - 17


 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022

The directors present their report and the financial statements for the year ended 31 December 2022.

Directors' responsibilities statement

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors

The directors who served during the year were:

Robert Abt (resigned 16 Apil 2021) 
Kirk Lindstrom 
Paul Oberschneider 
Joshua Levy (appointed 29 March 2022)

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The auditorsAcuity Professional Partnership LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Page 1

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





Paul Oberschneider
Director

Date: 19 February 2023

Page 2

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HILLTOP CREDIT PARTNERS LIMITED
 

Opinion


We have audited the financial statements of Hilltop Credit Partners Limited (the 'Company') for the year ended 31 December 2022, which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policies  and United Kingdom Accounting Standards,  including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion, except for the effects of the matter described in the “Basis for Qualified Opinion” section of our report, the financial statements: 


give a true and fair view of the state of the Company's affairs as at 31 December 2022 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for Qualified Opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 3

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HILLTOP CREDIT PARTNERS LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Directors' Report has been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.


Except for the matters described in the ‘Basis for Qualification’, we have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
• returns adequate for our audit have not been received from branches not visited by us; or
• the financial statements are not in agreement with the accounting records and returns; or
• certain disclosures of directors’ remuneration specified by law are not made; or
• the directors were not entitled to take advantage of the small companies’ exemption in preparing the directors’ report and from the requirement to prepare a strategic report. 

 
Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 1, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 4

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HILLTOP CREDIT PARTNERS LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
We have assessed the susceptibility of the entity’s financial statements to material misstatement, including how
fraud might occur, as low by way of enquiry, prior knowledge and current year analytical review and testing.
We have enquired with management and those charged with governance to obtain an understanding of the
legal and regulatory framework applicable to the entity and, through our audit testing, our findings have
confirmed that the entity is complying with the relevant frameworks.
We have enquired with management and those charged with governance to obtain an understanding of the
entity’s policies and procedures relating to compliance with laws and regulations. Through our testing, we have
reviewed all relevant documentation and confirm that there have been no instances of non-compliance.
Through enquiry, analytical review, walkthrough testing and substantive testing we have obtained an
understanding of the entity’s policies and procedures on fraud risks, including knowledge of any actual,
suspected or alleged fraud.
We have confirmed that the engagement team collectively had the appropriate competence and capabilities to
identify or recognise non-compliance with laws and regulations and fraud.
Listed above is the extent of procedures we have taken to detect material misstatements in respect of
irregularities, including fraud, to which we have found no instances.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission, or misrepresentation.



A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Other matters 
 

The prior period financial statements were audited.


Page 5

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HILLTOP CREDIT PARTNERS LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.




Rachel Taylor FCA (Senior Statutory Auditor)                                                                                                                   
  
Chartered Accountants and Statutory Auditors
 
Unit 2.02
High Weald House
Glovers End
Bexhill
TN39 5ES

19 February 2023
Page 6

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022

2022
2021
£
£

  

Turnover
  
1,803,005
1,231,622

Gross profit
  
1,803,005
1,231,622

Administrative expenses
  
(1,905,545)
(1,623,407)

Other operating income
  
24,054
-

Operating loss
  
(78,486)
(391,785)

Interest payable and similar expenses
  
(9,756)
(611)

Loss before tax
  
(88,242)
(392,396)

Loss for the financial year
  
(88,242)
(392,396)

There are no items of other comprehensive income for 2022 or 2021 other than the loss for the yearAs a result, no separate Statement of Comprehensive Income has been presented.

The notes on pages 11 to 17 form part of these financial statements.

Page 7

 
HILLTOP CREDIT PARTNERS LIMITED
REGISTERED NUMBER: 11755964

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 5 
2,828
2,880

  
2,828
2,880

Current assets
  

Debtors
 6 
240,055
43,666

Cash at bank and in hand
 7 
306,963
52,275

  
547,018
95,941

Creditors: amounts falling due within one year
 8 
(1,183,960)
(631,464)

Net current liabilities
  
 
 
(636,942)
 
 
(535,523)

Total assets less current liabilities
  
(634,114)
(532,643)

Creditors: amounts falling due after more than one year
 9 
-
(13,229)

Net liabilities
  
(634,114)
(545,872)


Capital and reserves
  

Called up share capital 
  
2
2

Share premium account
  
999,999
999,999

Profit and loss account
  
(1,634,115)
(1,545,873)

  
(634,114)
(545,872)


Page 8

 
HILLTOP CREDIT PARTNERS LIMITED
REGISTERED NUMBER: 11755964
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Paul Oberschneider
Director

Date: 19 February 2023

The notes on pages 11 to 17 form part of these financial statements.

Page 9

 
HILLTOP CREDIT PARTNERS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


At 1 January 2021
2
999,999
(1,153,477)
(153,476)


Comprehensive income for the year

Loss for the year
-
-
(392,396)
(392,396)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(392,396)
(392,396)

Purchase of own shares
-
-
-
-


Total transactions with owners
-
-
-
-



At 1 January 2022
2
999,999
(1,545,873)
(545,872)


Comprehensive income for the year

Loss for the year
-
-
(88,242)
(88,242)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(88,242)
(88,242)


Total transactions with owners
-
-
-
-


At 31 December 2022
2
999,999
(1,634,115)
(634,114)


The notes on pages 11 to 17 form part of these financial statements.

Page 10

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Hilltop Credit Partners Limited ("The Company") is a limited company domiciled and incorporated in  England and Wales, with registration number 11755964. The Company's registered office is provided on the company information page.  The company's principal activity is to  provide financial advisory services to residential property developers.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d).

This information is included in the consolidated financial statements of Round Hill Capital Europe Limited as at 31 December 2022 and these financial statements may be obtained from Companies House Register.

 
2.3

Going concern

The directors have a reasonable expectation that the Company has adequete resources to continue in operational existence for the foreseeable future.  Notwithstanding the current liability position,  the shareholders and Directors have confirmed that it will continue to provide financial support as the Company requires to meet its obligations and liabilities as they fall due for the foreseeable future.   For this, the directors' loans in total amount of £1,019,440 were converted to share premium 26.04.2023 so the company would continue to adopt the going concern basis in preparing the annual statements.

Page 11

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

The Company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 01 January 2021 to continue to be charged over the period to the first market rent review rather than the term of the lease.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 12

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
Straight line over a 5 years period
Computer equipment
-
Straight line over a 5 years period

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 13

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)


3.


Turnover disclosure

The audit report for the year ending 31st December 2021 was qualified due to an overstatement of revenue and profit by £131,178. Due to this, the comparative turnover and profit figure in these financial statements are overstated by this amount, however the reserves brought forward for the year are correct.





4.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2022
        2021
            No.
            No.







Employees
11
9


5.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 January 2022
2,064
5,009
7,073


Additions
-
1,192
1,192



At 31 December 2022

2,064
6,201
8,265



Depreciation


At 1 January 2022
1,227
2,965
4,192


Charge for the year on owned assets
413
832
1,245



At 31 December 2022

1,640
3,797
5,437



Net book value



At 31 December 2022
424
2,404
2,828



At 31 December 2021
837
2,043
2,880

Page 14

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

6.


Debtors

2022
2021
£
£

Due after more than one year

Amounts owed by joint ventures and associated undertakings
-
25,461

Other debtors
-
14,630

-
40,091

Due within one year

Trade debtors
24,000
-

Amounts owed by group undertakings
3,600
-

Other debtors
22,125
3,131

Prepayments and accrued income
190,330
444

240,055
43,666



7.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
306,963
52,275

306,963
52,275



8.


Creditors: Amounts falling due within one year

2022
2021
£
£

Other loans
35,000
45,000

Trade creditors
216,212
138,024

Directors loan
552,181
-

Other creditors
366,011
448,440

Accruals and deferred income
14,556
-

1,183,960
631,464


Page 15

 
HILLTOP CREDIT PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

9.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Other creditors
-
13,229

-
13,229



10.


Commitments under operating leases

At 31 December 2022 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2022
2021
£
£


Not later than 1 year
-
40,860

-
40,860


11.


Related party transactions

At 31 December 2022, Hilltop Credit Partners Limited had a receivable balance of £nil  (2021: £4,714) and a payable balance of £nil (2021: £13,229) to Hauser Oberschneider Real Estate Limited, a shareholder in the Company. As of February 8, 2021 Hauser Oberschneider Real Estate Limited has been placed into liquidation. At 31 December 2022, Hilltop Credit Partners Limited had a receivable balance of £3,600 (2021: £nil)  to HT Development Capital Limited.
                                                                                                                                                                                                                     Included within amounts due less than one years are loan of £317,500 (2021: £nil) due to Paul Oberschneider with interest of £1,249 (2021: £nil) and loan of £232,500 (2021:£ nil) due to Robert Craft with interest of £932 (2021: £nil).


12.


Post balance sheet events

The loan of  £585,000 due to Paul Oberschneider  with interest of £11,321.54 and loan of £415,000  due to Robert Craft with interest of £8,118.35 were converted in the capital of the company 26.04.2023.
 There have been no other significant events affecting the Company since the year end.

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HILLTOP CREDIT PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

13.


Controlling party

At 31 December 2022 Round Hill Capital Europe Limited was considered to be the immediate controlling party due to having the largest shareholding in the Company. Mr Michael D. Bickford was considered to be the ultimate controlling party due to having the largest shareholding in the Round Hill Capital Europe Limited during the year.
On 26 April 2023 Robert Homan Craft III has acquired 28% of the Company’s shares and became a person with significant control, Paul Oberschneider increased their ownership of the Company to 39% and became a person with significant control.

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