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| Hype Partners Ltd
| Unaudited
| Financial statements
| For the year ended 31 December 2024
| Registered number: 10383542
Hype Partners Ltd - Registered number: 10383542
Statement of financial position As at 31 December 2024
| 2024 | 2024 | 2023 | 2023
Note | € | € | € | €
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 21,375 |  | 24,428
Tangible assets | 5 |  | 15,470 |  | 15,143
Investments | 6 |  | 1,663,653 |  | 1,663,653
|  |  | 1,700,498 |  | 1,703,224
Current assets |  |  |  |  |
Debtors | 7 | 1,003,220 |  | 510,997 |
Cash at bank and in hand |  | 1,730,640 |  | 847,930 |
|  | 2,733,860 |  | 1,358,927 |
Creditors: amounts falling due within one year | 8 | (1,179,411) |  | (1,134,228) |
Net current assets |  |  | 1,554,449 |  | 224,699
Total assets less current liabilities |  |  | 3,254,947 |  | 1,927,923
Net assets |  |  | 3,254,947 |  | 1,927,923
Capital and reserves |  |  |  |  |
Share capital |  |  | 117 |  | 117
Other reserves |  |  | 1,071,891 |  | 1,071,891
Profit and loss account |  |  | 2,182,939 |  | 855,915
|  |  | 3,254,947 |  | 1,927,923
The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. Page 1
Hype Partners Ltd - Registered number: 10383542
Statement of financial position (continued) As at 31 December 2024 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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the director:
J Stott
Director
Date: 30 September 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
Hype Partners Ltd
Notes to the financial statements For the year ended 31 December 2024
1. | General information
Hype Partners Ltd is a private company limited by shares and incorporated in England and Wales. The registered office and the principal place of business of the company is 60 Hill Top Avenue, Harrogate, HG1 3BS. The registered number is 10383542. 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 Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is Euros. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
Hype Partners Ltd
Notes to the financial statements For the year ended 31 December 2024 2.Accounting policies (continued)
| 2.4 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Rendering of services Turnover 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 turnover 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Taxation
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 reporting date in the countries where the company operates and generates income.
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 4
Hype Partners Ltd
Notes to the financial statements For the year ended 31 December 2024 2.Accounting policies (continued)
| 2.10 | 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:
|  |  |  | Office equipment | - | 12.5% |
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.
| 2.11 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.12 | 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.
| 2.13 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 10 (2023 - 10).
Page 5
Hype Partners Ltd
Notes to the financial statements For the year ended 31 December 2024
4. | Intangible assets
|  | Trademarks
|  | €
| Cost |
| At 1 January 2024 | 30,534
| At 31 December 2024 | 30,534
| Amortisation |
| At 1 January 2024 | 6,106
| Charge for the year | 3,053
| At 31 December 2024 | 9,159
| Net book value |
| At 31 December 2024 | 21,375
| At 31 December 2023 | 24,428
Page 6
Hype Partners Ltd
Notes to the financial statements For the year ended 31 December 2024
5. | Tangible fixed assets
|  | Office equipment
|  | €
| Cost |
| At 1 January 2024 | 40,317
| Additions | 5,343
| At 31 December 2024 | 45,660
| Depreciation |
| At 1 January 2024 | 25,174
| Charge for the year | 5,016
| At 31 December 2024 | 30,190
| Net book value |
| At 31 December 2024 | 15,470
| At 31 December 2023 | 15,143
6. | Fixed asset investments
|  | Investments in subsidiary company
|  | €
| Cost |
| At 1 January 2024 | 1,663,653
| At 31 December 2024 | 1,663,653
Page 7
Hype Partners Ltd
Notes to the financial statements For the year ended 31 December 2024
7. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | € | €
| Trade debtors | 842,819 | 202,525
| Other debtors | 128,004 | 308,355
| Unpaid share capital | 117 | 117
| Prepayments | 32,280 | -
|  | 1,003,220 | 510,997
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | € | €
| Bank overdrafts | - | 17
| Trade creditors | 203,457 | 145,666
| Corporation tax | 295,842 | 587,062
| Other creditors | 130,958 | 309,829
| Accruals and deferred income | 549,154 | 91,654
|  | 1,179,411 | 1,134,228
Page 8