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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Hyperian Ltd is a private company limited by shares incorporated in England and Wales. The address of
the registered office is disclosed on the company information page.
2.Accounting policies
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Basis of preparation of financial statements
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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.
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.
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The average monthly number of employees, including directors, during the year was 4 (2023 - 3).
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The immediate parent company is The Pimlico Plumbers Group Limited, a company incorporated in England and Wales.
The ultimate parent company is TDG Group Holding Company, a company incorporated in Delaware, USA.
The largest group in which the results of the company are consolidated is that headed by TDG Group Holding
Company incorporated in Delaware, USA. The smallest group in which they are consolidated is that headed by
Dwyer Franchising LLC, incorporated in Delaware, USA.
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