Company Registration No. 14573612 (England and Wales)
Hypernym Ltd
Unaudited accounts
for the period from 1 February 2024 to 31 March 2025
Hypernym Ltd
Unaudited accounts
Contents
Hypernym Ltd
Company Information
for the period from 1 February 2024 to 31 March 2025
Company Number
14573612 (England and Wales)
Registered Office
Global House
1 Ashley Avenue
Epsom
KT18 5AD
England
Hypernym Ltd
Statement of financial position
as at 31 March 2025
Intangible assets
214,224
-
Tangible assets
3,958
2,400
Cash at bank and in hand
23,535
5,364
Creditors: amounts falling due within one year
(271,009)
(32,853)
Net current (liabilities)/assets
(209,869)
3,072
Called up share capital
100
100
Profit and loss account
8,213
5,372
Shareholders' funds
8,313
5,472
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 September 2025 and were signed on its behalf by
Hasham Bin Zafar
Director
Company Registration No. 14573612
Hypernym Ltd
Notes to the Accounts
for the period from 1 February 2024 to 31 March 2025
Hypernym Ltd is a private company, limited by shares, registered in England and Wales, registration number 14573612. The registered office is Global House, 1 Ashley Avenue, Epsom, KT18 5AD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the period from 1 February 2024 to 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 5 January 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Hypernym Ltd
Notes to the Accounts
for the period from 1 February 2024 to 31 March 2025
4
Intangible fixed assets
Other
Charge for the period
5,776
5
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Trade debtors
29,525
30,561
Accrued income and prepayments
5,655
-
Hypernym Ltd
Notes to the Accounts
for the period from 1 February 2024 to 31 March 2025
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
6,790
2,940
Taxes and social security
4,915
5,594
Other creditors
4,216
9,148
Loans from directors
257,081
14,899
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director loan
14,900
241,680
-
256,580
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Average number of employees
During the period the average number of employees was 5 (2024: 6).