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Registered number: 10479636









HYPERSCALE GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
HYPERSCALE GROUP LIMITED
REGISTERED NUMBER: 10479636

BALANCE SHEET
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
68,326
18,752

Investments
 5 
1,184,134
647,334

  
1,252,460
666,086

Current assets
  

Debtors: amounts falling due within one year
 6 
128,011
101,302

Cash at bank and in hand
 7 
76,049
283,537

  
204,060
384,839

Creditors: amounts falling due within one year
 8 
(506,378)
(308,312)

Net current (liabilities)/assets
  
 
 
(302,318)
 
 
76,527

Total assets less current liabilities
  
950,142
742,613

Creditors: amounts falling due after more than one year
 9 
(1,731)
(11,732)

Provisions for liabilities
  

Deferred tax
 11 
(6,894)
(4,688)

  
 
 
(6,894)
 
 
(4,688)

Net assets
  
941,517
726,193


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
941,515
726,191

  
941,517
726,193


Page 1

 
HYPERSCALE GROUP LIMITED
REGISTERED NUMBER: 10479636
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with 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 on 11 June 2025.




Derek John Southall
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
HYPERSCALE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

Hyperscale Group Limited is private company incorporated in England.
The company's registered office is 20-22 Wenlock Road, London, N1 7GU.
These financial statements are presented in £ Sterling which is the functional corruncy of the company.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
HYPERSCALE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

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:

Motor vehicles
-
25%
Office equipment
-
25%
Computer equipment
-
25%

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.

Page 4

 
HYPERSCALE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.6

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.7

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.

 
2.8

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.

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Page 5

 
HYPERSCALE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4.


Tangible fixed assets





Office equipment
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2024
9,021
27,757
21,143
57,921


Additions
-
62,500
7,696
70,196


Disposals
-
(27,757)
-
(27,757)



At 30 April 2025

9,021
62,500
28,839
100,360



Depreciation


At 1 May 2024
7,467
15,809
15,893
39,169


Charge for the year on owned assets
683
11,064
1,116
12,863


Disposals
-
(19,998)
-
(19,998)



At 30 April 2025

8,150
6,875
17,009
32,034



Net book value



At 30 April 2025
871
55,625
11,830
68,326



At 30 April 2024
1,554
11,948
5,250
18,752


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 May 2024
647,334


Additions
536,800



At 30 April 2025
1,184,134




Page 6

 
HYPERSCALE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

6.


Debtors

2025
2024
£
£


Trade debtors
95,886
69,278

Short term loan
30,000
30,000

Prepayments and accrued income
2,125
2,024

128,011
101,302



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
76,049
283,537

Less: credit card
(2,999)
-

73,050
283,537



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Credit card
2,999
-

Bank loans
10,000
10,000

Trade creditors
3,187
5,042

Taxation and social security
117,315
53,207

Other creditors
372,843
240,029

Accruals and deferred income
34
34

506,378
308,312



9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
1,731
11,732

1,731
11,732


Page 7

 
HYPERSCALE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

10.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
1,731
10,000


1,731
10,000

Amounts falling due 2-5 years

Bank loans
-
1,732


-
1,732


11,731
21,732


Page 8

 
HYPERSCALE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

11.


Deferred taxation




2025


£






At beginning of year
(4,688)


Charged to profit or loss
(2,206)



At end of year
(6,894)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(6,894)
(4,688)

(6,894)
(4,688)

 
Page 9