2022-04-012023-03-302023-03-30false06077850HILLTOP (BURY) 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HILLTOP (BURY) LIMITED

Registered Number
06077850
(England and Wales)

Unaudited Financial Statements for the Period ended
30 March 2023

HILLTOP (BURY) LIMITED
Company Information
for the period from 1 April 2022 to 30 March 2023

Directors

CARTWRIGHT, Andrew Nicholas
CARTWRIGHT, Anne Colette

Company Secretary

CARTWRIGHT, Anne Colette

Registered Address

4 Glasshouse Studios Fryern Court Road
Burgate
Fordingbridge
SP6 1QX

Registered Number

06077850 (England and Wales)
HILLTOP (BURY) LIMITED
Balance Sheet as at
30 March 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid22
Fixed assets
Tangible assets3-15,738
-15,738
Current assets
Stocks4-210,000
Debtors518,6301,646
Cash at bank and on hand5091,655
19,139213,301
Creditors amounts falling due within one year6(30,390)(138,964)
Net current assets (liabilities)(11,249)74,339
Total assets less current liabilities(11,249)90,077
Net assets(11,249)90,077
Capital and reserves
Called up share capital22
Profit and loss account(11,251)90,075
Shareholders' funds(11,249)90,077
The financial statements were approved and authorised for issue by the Board of Directors on 11 April 2024, and are signed on its behalf by:
CARTWRIGHT, Andrew Nicholas
Director
CARTWRIGHT, Anne Colette
Director

Registered Company No. 06077850
HILLTOP (BURY) LIMITED
Notes to the Financial Statements
for the period ended 30 March 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 2215,73815,738
Disposals(15,738)(15,738)
Net book value
At 30 March 23--
At 31 March 2215,73815,738
4.Stocks

2023

2022

££
Other stocks-210,000
Total-210,000
5.Debtors: amounts due within one year

2023

2022

££
Other debtors18,6301,646
Total18,6301,646
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables30,3903,964
Accrued liabilities and deferred income-135,000
Total30,390138,964