Silverfin false false 31/03/2025 01/04/2024 31/03/2025 J P Gimblett 13/01/2022 11 August 2025 The principal activity of the Company is that of building development consultancy services. 13845629 2025-03-31 13845629 bus:Director1 2025-03-31 13845629 core:CurrentFinancialInstruments 2025-03-31 13845629 core:CurrentFinancialInstruments 2024-03-31 13845629 2024-03-31 13845629 core:ShareCapital 2025-03-31 13845629 core:ShareCapital 2024-03-31 13845629 core:RetainedEarningsAccumulatedLosses 2025-03-31 13845629 core:RetainedEarningsAccumulatedLosses 2024-03-31 13845629 bus:OrdinaryShareClass1 2025-03-31 13845629 2024-04-01 2025-03-31 13845629 bus:FilletedAccounts 2024-04-01 2025-03-31 13845629 bus:SmallEntities 2024-04-01 2025-03-31 13845629 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 13845629 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13845629 bus:Director1 2024-04-01 2025-03-31 13845629 2023-04-01 2024-03-31 13845629 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 13845629 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 13845629 (England and Wales)

HLME LTD

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

HLME LTD

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

HLME LTD

COMPANY INFORMATION

For the financial year ended 31 March 2025
HLME LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025
DIRECTOR J P Gimblett
REGISTERED OFFICE 3 Windmill Drive
Trumpington
Cambridge
England
CB2 9FA
United Kingdom
COMPANY NUMBER 13845629 (England and Wales)
ACCOUNTANT S&W Partners (East) LLP
Stonecross
Trumpington High Street
Cambridge
CB2 9SU
HLME LTD

BALANCE SHEET

As at 31 March 2025
HLME LTD

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Current assets
Debtors 3 22,956 8,781
Cash at bank and in hand 145,108 96,909
168,064 105,690
Creditors: amounts falling due within one year 4 ( 29,840) ( 18,929)
Net current assets 138,224 86,761
Total assets less current liabilities 138,224 86,761
Net assets 138,224 86,761
Capital and reserves
Called-up share capital 5 100 100
Profit and loss account 138,124 86,661
Total shareholder's funds 138,224 86,761

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of HLME Ltd (registered number: 13845629) were approved and authorised for issue by the Director on 11 August 2025. They were signed on its behalf by:

J P Gimblett
Director
HLME LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
HLME LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

HLME Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Windmill Drive, Trumpington, Cambridge, England, CB2 9FA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of HLME Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Revenue arising from the provision of services is recognised by reference to the stage of completion as follows:
When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Debtors

2025 2024
£ £
Trade debtors 15,006 5,962
Accrued income 7,950 2,819
22,956 8,781

4. Creditors: amounts falling due within one year

2025 2024
£ £
Accruals 3,220 4,980
Corporation tax 24,295 7,790
Other taxation and social security 2,325 6,159
29,840 18,929

5. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100