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HILLMAN & HILLMAN LIMITED

Registered Number
06315529
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

HILLMAN & HILLMAN LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

SPAVENTI, Mario Paolo

Registered Address

Linen Hall 162-168 Regent Street Room 252-254
London
W1B 5TB

Registered Number

06315529 (England and Wales)
HILLMAN & HILLMAN LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3130,000731,075
130,000731,075
Creditors amounts falling due within one year4(223,836)(821,965)
Net current assets (liabilities)(223,836)(821,965)
Total assets less current liabilities(93,836)(90,890)
Net assets(93,836)(90,890)
Capital and reserves
Called up share capital10,00010,000
Profit and loss account(103,836)(100,890)
Shareholders' funds(93,836)(90,890)
The financial statements were approved and authorised for issue by the Director on 22 April 2025, and are signed on its behalf by:
SPAVENTI, Mario Paolo
Director
Registered Company No. 06315529
HILLMAN & HILLMAN LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
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. During the year to 31 July 2024, £601,075 of the loan owed to the shareholders was written off. This is shown as income in the financial statements. The amount owing to the shareholders as at 31 July 2024 was £221,950 (2023: £820,085)
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 August 23731,075731,075
Revaluations(601,075)(601,075)
At 31 July 24130,000130,000
Net book value
At 31 July 24130,000130,000
At 31 July 23731,075731,075

Notes

1Investments in group undertakings and participating interests
4.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties221,950820,085
Accrued liabilities and deferred income1,8861,880
Total223,836821,965