HIYACAR NEWCO LTD

Company Registration Number:
15490127 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2025

Period of accounts

Start date: 01 March 2025

End date: 30 September 2025

HIYACAR NEWCO LTD

Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet
Notes

HIYACAR NEWCO LTD

Balance sheet

As at 30 September 2025


Notes
30 September 2025
28 February 2025


£
£
Called up share capital not paid: 2 2
Fixed assets
Intangible assets: 3 380,460 0
Tangible assets: 4 1,455 0
Total fixed assets: 381,915 0
Current assets
Debtors:   217,156 0
Cash at bank and in hand: 113,300 0
Investments:     250,000
Total current assets: 330,456 250,000
Creditors: amounts falling due within one year:   (609,269) 0
Net current assets (liabilities): (278,813) 250,000
Total assets less current liabilities: 103,104 250,002
Creditors: amounts falling due after more than one year:   0 0
Total net assets (liabilities): 103,104 250,002
Capital and reserves
Called up share capital: 2 2
Other reserves:   250,000
Profit and loss account: 103,102 0
Shareholders funds: 103,104 250,002

The notes form part of these financial statements

HIYACAR NEWCO LTD

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 October 2025
and signed on behalf of the board by:

Name: Donald Iro
Status: Director

The notes form part of these financial statements

HIYACAR NEWCO LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover: Turnover for the period amounted to £1,015,759.63, of which £669,220.07 was derived from D2C earnings and £346,539.56 from B2B revenue. The revenue base continues to demonstrate resilience with a healthy balance between consumer and business revenue streams.

Tangible fixed assets and depreciation policy

Tangible Fixed Assets Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment. Cost includes all directly attributable costs of bringing the asset into working condition for its intended use

Intangible fixed assets and amortisation policy

Intangible Fixed Assets Intangible fixed assets are stated at cost less accumulated amortisation and any provision for impairment.

Other accounting policies

Accounting Policies: The accounts have been prepared in accordance with the historical cost convention and in line accrual basis. Revenue is recognised when earned and expenses are matched to the period in which they are incurred

HIYACAR NEWCO LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

2. Employees

30 September 2025 28 February 2025
Average number of employees during the period 13 1

HIYACAR NEWCO LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Intangible Assets

Total
Cost £
At 01 March 2025 0
Additions 380,460
At 30 September 2025 380,460
Net book value
At 30 September 2025 380,460
At 28 February 2025 0

HIYACAR NEWCO LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Tangible Assets

Total
Cost £
At 01 March 2025 0
Additions 1,455
At 30 September 2025 1,455
Net book value
At 30 September 2025 1,455
At 28 February 2025 0

HIYACAR NEWCO LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Changes in presentation and prior period adjustments

Change in Accounting Period During the financial year, the directors approved a change in the Hiyacar Newco Ltd.’s accounting reference date in order to align the reporting period with that of other entities within the 5 Villages Group Ltd. As a result of this change, the company’s accounting period has been shortened from the original year-end of 28 February 2026 to 30 September 2025. Accordingly, these financial statements cover a seven-month period from 1 March 2025 to 30 September 2025, whereas the comparative figures relate to the 12-month period ended 28 February 2025. This adjustment was made to bring the company’s financial year in line with the group’s consolidated reporting timetable and to ensure consistent accounting and management reporting across all group entities. Future financial statements will cover the 12-month period ending 30 September each year.

HIYACAR NEWCO LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

6. Related party transactions

Name of the related party: 5 Villages Group
Relationship:
Parent - Holding Company
Description of the Transaction: Intercompany Loan The company received an interest-free, unsecured loan of £337,996 from its parent company, 5 Villages Group Ltd, to support working capital and operations. The loan is repayable on demand; however, it is not expected to be settled within the next twelve months. Accordingly, the amount is presented on the balance sheet as a liability under non-current liabilities at the reporting date.
£
Balance at 01 March 2025 0
Balance at 30 September 2025 337,996