Hiltis UK Limited - Filleted accounts

Registered number

06494332

Hiltis UK Limited

Unaudited Filleted Accounts

31 March 2025

Hiltis UK Limited
Registered number:		06494332
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		38,638			51,516

Current assets
Stocks		85,000			110,000
Debtors	4	56,682			15,529
Cash at bank and in hand		285,131			288,827
		426,813			414,356

Creditors: amounts falling due within one year	5	(216,723)			(280,234)

Net current assets			210,090			134,122

Total assets less current liabilities			248,728			185,638

Creditors: amounts falling due after more than one year	6		(6,465)			(36,465)



Net assets			242,263			149,173

Capital and reserves
Called up share capital			10			10
Profit and loss account			242,253			149,163

Shareholders' funds			242,263			149,173

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




V Morar
Director
Approved by the board on 9 December 2025

Hiltis UK Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Going concern
	The directors believe that it is appropriate to prepare the financial statements on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future due to the continuing and on-going financial support of the directors and of its bankers.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	69,425		37,398		106,823
	At 31 March 2025	69,425		37,398		106,823

	Depreciation
	At 1 April 2024	30,107		25,200		55,307
	Charge for the year	9,829		3,049		12,878
	At 31 March 2025	39,936		28,249		68,185

	Net book value
	At 31 March 2025	29,489		9,149		38,638
	At 31 March 2024	39,318		12,198		51,516


4	Debtors			2025		2024
£					£

	Trade debtors			51,294		15,529
	Other debtors			5,388		-
				56,682		15,529


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			30,000		30,000
	Trade creditors			114,768		261,798
	Taxation and social security costs			36,089		(15,131)
	Other creditors			35,866		3,567
				216,723		280,234


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			6,465		36,465


7	Controlling party

	The company is under the control of the directors.


8	Other information

	Hiltis UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Tweenways
	Station Road
	Bentley
	Farnham
	GU10 5JZ