H.E. Hill & Son Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 00595326

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,396		7,323

			6,396		7,323
CURRENT ASSETS
Stocks		37,332		47,418
Debtors	5	959,868		995,882
Cash at bank and in hand		128,382		172,186

		1,125,582		1,215,486
Creditors: Amounts Falling Due Within One Year	6	(121,813 )		(121,824 )

NET CURRENT ASSETS (LIABILITIES)			1,003,769		1,093,662

TOTAL ASSETS LESS CURRENT LIABILITIES			1,010,165		1,100,985

NET ASSETS			1,010,165		1,100,985

CAPITAL AND RESERVES
Called up share capital	7		10,000		10,000
Profit and Loss Account			1,000,165		1,090,985

SHAREHOLDERS' FUNDS			1,010,165		1,100,985

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H.E. Hill & Son Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J M Hill

Director

12/09/2025

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 January 2023	10,000	1,136,784	1,146,784
Loss for the year and total comprehensive income	-	(5,299 )	(5,299)

Dividends paid	-	(40,500)	(40,500)

As at 31 December 2023 and 1 January 2024	10,000	1,090,985	1,100,985


Loss for the year and total comprehensive income	-	(29,320 )	(29,320)

Dividends paid	-	(61,500)	(61,500)

As at 31 December 2024	10,000	1,000,165	1,010,165

1. General Information

H.E. Hill & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00595326 . The registered office is 1,3 & 5., Heybridge Street,, Heybridge,, Maldon,, Essex, CM9 7NB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	7.5% on reducing balance
Computer Equipment	20% on cost

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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H.E. Hill & Son Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2023: 5)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	19,558	15,133	6,463	41,154

As at 31 December 2024	19,558	15,133	6,463	41,154

Depreciation
As at 1 January 2024	18,096	9,841	5,894	33,831
Provided during the period	366	396	165	927

As at 31 December 2024	18,462	10,237	6,059	34,758

Net Book Value
As at 31 December 2024	1,096	4,896	404	6,396

As at 1 January 2024	1,462	5,292	569	7,323

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	81,085	117,909
Prepayments and accrued income	5,200	5,441
Other debtors	43	43
Amounts owed by group undertakings	873,540	872,489

	959,868	995,882

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H.E. Hill & Son Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	1,671	2,812
Other taxes and social security	5,412	3,651
Other creditors	6,274	7,575
Accrued expenses	8,456	7,786
Directors' loan accounts	100,000	100,000

	121,813	121,824

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	10,000	10,000

8. Dividends

	2024	2023
	£	£
On equity shares:
Interim dividend paid	40,500	40,500
Final dividend paid	21,000	-

	61,500	40,500

9. Related Party Transactions

The directors maintain aggregate loans to the company of £100,000, on which interest of 3% per annum is payable.

The company operates from premises owned by two of the company's directors, for which no rental is charged. The market rental of the premises is not known.

10. Ultimate Controlling Party

The controlling party is Hills of Heybridge Limited.

The ultimate controlling party is the directors of Hills of Heybridge Limited.

Hills of Heybridge Limited is the company's parent undertaking.

Its registered office address and principal place of business is:

1,3 & 5 Heybridge Street

Maldon

Essex CM9 4NB

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