Company No: 09301120 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.03.2025		31.12.2023
		£		£
Current assets
Debtors	3	731		14,032
Cash at bank and in hand		16,376		18,902
		17,107		32,934
Creditors: amounts falling due within one year	4	( 9)		( 15,836)
Net current assets		17,098		17,098
Total assets less current liabilities		17,098		17,098
Net assets		17,098		17,098
Capital and reserves
Called-up share capital	5	1		1
Profit and loss account		17,097		17,097
Total shareholder's funds		17,098		17,098

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hillfield Village Management Services Company Limited (registered number: 09301120) were approved and authorised for issue by the Board of Directors on 05 December 2025. They were signed on its behalf by:

J Palmer Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hillfield Village Management Services Company Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Bishop Fleming Llp, 10 Temple Back, Bristol, BS1 6FL, United Kingdom. The principal place of business is 7 Farleigh Court, Old Weston Road, Flax Bourton, Bristol, BS48 1UR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The company extended its financial period to 31 March 2025. The financial statements illustrate a 15-month period and therefore are not entirely comparable.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 01.01.2024 to 31.03.2025		Year ended 31.12.2023
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Debtors

	31.03.2025		31.12.2023
	£		£
Amounts owed by Group undertakings	731		14,032

4. Creditors: amounts falling due within one year

	31.03.2025		31.12.2023
	£		£
Trade creditors	9		22
Amounts owed to Parent undertakings	0		15,814
	9		15,836

5. Called-up share capital

	31.03.2025		31.12.2023
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1