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REGISTERED NUMBER: 07428149 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

HILTONS ICES LIMITED

HILTONS ICES LIMITED (REGISTERED NUMBER: 07428149)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HILTONS ICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Mr G Nobile Jnr
Mrs Joanne H Nobile





REGISTERED OFFICE: Unit 4
Garnett Street Industrial Estate
Garnett Street
Bradford
West Yorkshire
BD3 9HB





REGISTERED NUMBER: 07428149 (England and Wales)





ACCOUNTANTS: Brosnans
Chartered Accountants
Birkby House
Bailiff Bridge
Brighouse
West Yorkshire
HD6 4JJ

HILTONS ICES LIMITED (REGISTERED NUMBER: 07428149)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 320,870 209,506
320,870 209,506

CURRENT ASSETS
Stocks 48,940 112,076
Debtors 6 65,096 54,177
Cash at bank 28 27,872
114,064 194,125
CREDITORS
Amounts falling due within one year 7 (240,254 ) (252,115 )
NET CURRENT LIABILITIES (126,190 ) (57,990 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

194,680

151,516

CREDITORS
Amounts falling due after more than
one year

8

(77,757

)

(47,331

)
NET ASSETS 116,923 104,185

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 116,823 104,085
SHAREHOLDERS' FUNDS 116,923 104,185

HILTONS ICES LIMITED (REGISTERED NUMBER: 07428149)

BALANCE SHEET - continued
30 NOVEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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 28 August 2024 and were signed on its behalf by:





Mr G Nobile Jnr - Director


HILTONS ICES LIMITED (REGISTERED NUMBER: 07428149)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Hiltons Ices Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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


The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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


HILTONS ICES LIMITED (REGISTERED NUMBER: 07428149)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued
TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

HILTONS ICES LIMITED (REGISTERED NUMBER: 07428149)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 30,922
AMORTISATION
At 1 December 2022
and 30 November 2023 30,922
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 December 2022 40,421 454,779 19,246
Additions 88,531 36,921 640
At 30 November 2023 128,952 491,700 19,886
DEPRECIATION
At 1 December 2022 10,709 284,592 11,709
Charge for year 5,793 31,065 1,130
At 30 November 2023 16,502 315,657 12,839
NET BOOK VALUE
At 30 November 2023 112,450 176,043 7,047
At 30 November 2022 29,712 170,187 7,537

HILTONS ICES LIMITED (REGISTERED NUMBER: 07428149)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022 30,740 - 545,186
Additions 30,638 1,200 157,930
At 30 November 2023 61,378 1,200 703,116
DEPRECIATION
At 1 December 2022 28,670 - 335,680
Charge for year 8,178 400 46,566
At 30 November 2023 36,848 400 382,246
NET BOOK VALUE
At 30 November 2023 24,530 800 320,870
At 30 November 2022 2,070 - 209,506


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 54,313 51,806
Other debtors 10,783 2,371
65,096 54,177

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 76,788 20,928
Hire purchase contracts 15,316 23,998
Trade creditors 57,458 39,017
Taxation and social security 1,830 39,503
Other creditors 88,862 128,669
240,254 252,115

HILTONS ICES LIMITED (REGISTERED NUMBER: 07428149)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 27,065 45,499
Hire purchase contracts 50,692 1,832
77,757 47,331

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. RELATED PARTY DISCLOSURES

The company is controlled by Mr G Nobile & Mrs J Nobile by virtue of their majority shareholding.