HILLNIC INDUSTRIES LTD


Director	Daniel James Hillman


Registered Address	The Black & White Building
	74 Rivington Street
	London
	EC2A 3AY


Registered Number	13348228 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	31 Oct 2025		30 Apr 2024
		£	£	£	£
Fixed assets
Intangible assets	3		31,687		71,218
Tangible assets	4		1,151		2,268
			32,838		73,486
Current assets
Debtors	5	337,767		13,103
		337,767		13,103
Creditors amounts falling due within one year	6	(86,508)		(69,925)
Net current assets (liabilities)			251,259		(56,822)
Total assets less current liabilities			284,097		16,664
Creditors amounts falling due after one year	7		(161,939)		(131,178)
Net assets			122,158		(114,514)
Capital and reserves
Called up share capital			111		111
Share premium			270,944		270,944
Profit and loss account			(148,897)		(385,569)
Shareholders' funds			122,158		(114,514)

The company was entitled to exemption from audit for this reporting period 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 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 December 2025, and are signed on its behalf by:

Daniel James Hillman
Director
Registered Company No. 13348228

HILLNIC INDUSTRIES LTD

Notes to the Financial Statements
for the period ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue has been recognised in accordance with FRS 102 based on the stage of completion of contracted construction-technology projects, reflecting the value of goods and services delivered during the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 May 24	112,503	112,503
Disposals	(3,177)	(3,177)
At 31 October 25	109,326	109,326
Amortisation and impairment
At 01 May 24	41,285	41,285
Charge for year	36,354	36,354
At 31 October 25	77,639	77,639
Net book value
At 31 October 25	31,687	31,687
At 30 April 24	71,218	71,218

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 May 24	4,066	4,066
Additions	317	317
At 31 October 25	4,383	4,383
Depreciation and impairment
At 01 May 24	1,798	1,798
Charge for year	1,434	1,434
At 31 October 25	3,232	3,232
Net book value
At 31 October 25	1,151	1,151
At 30 April 24	2,268	2,268

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	336,000	-
Other debtors	1,767	13,090
Prepayments and accrued income	-	13
Total	337,767	13,103

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,266	12,794
Taxation and social security	24,000	19,314
Other creditors	55,242	36,607
Accrued liabilities and deferred income	-	1,210
Total	86,508	69,925

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	161,939	131,178
Total	161,939	131,178

8.	Contingent liabilities
	There were no financial guarantees or commitments, either ongoing or entered into during the period.

9.	Directors advances, credits and guarantees
	There were no advances, credits and guarantees granted to the directors during the period.

10.	Off-balance sheet arrangements
	The company had no off-balance sheet arrangements at year-end or at any stage during the period.