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Company Registration No. 04771525 (England and Wales)
HiFi Collective Limited Unaudited accounts for the year ended 31 May 2025
HiFi Collective Limited Unaudited accounts Contents
Page
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HiFi Collective Limited Company Information for the year ended 31 May 2025
Director
N Lucas
Company Number
04771525 (England and Wales)
Registered Office
Glanyrafon 30 Walters Road Swansea SA9 2FH United Kingdom
Accountants
Accounts and Payroll Ltd 30 Walters Road Cwmllynfell Swansea SA9 2FH
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HiFi Collective Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
479,457 
490,205 
Current assets
Inventories
1,831,671 
1,824,328 
Debtors
22,415 
26,998 
Cash at bank and in hand
1,333,510 
1,141,514 
3,187,596 
2,992,840 
Creditors: amounts falling due within one year
(70,943)
(87,154)
Net current assets
3,116,653 
2,905,686 
Net assets
3,596,110 
3,395,891 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
3,596,108 
3,395,889 
Shareholders' funds
3,596,110 
3,395,891 
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 December 2025 and were signed on its behalf by
N Lucas Director Company Registration No. 04771525
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HiFi Collective Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
HiFi Collective Limited is a private company, limited by shares, registered in England and Wales, registration number 04771525. The registered office is Glanyrafon, 30 Walters Road, Swansea, SA9 2FH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 June 2024
441,013 
36,075 
42,386 
33,412 
8,010 
560,896 
Additions
- 
- 
- 
1,066 
999 
2,065 
At 31 May 2025
441,013 
36,075 
42,386 
34,478 
9,009 
562,961 
Depreciation
At 1 June 2024
- 
26,922 
10,596 
28,273 
4,900 
70,691 
Charge for the year
- 
2,288 
7,947 
1,551 
1,027 
12,813 
At 31 May 2025
- 
29,210 
18,543 
29,824 
5,927 
83,504 
Net book value
At 31 May 2025
441,013 
6,865 
23,843 
4,654 
3,082 
479,457 
At 31 May 2024
441,013 
9,153 
31,790 
5,139 
3,110 
490,205 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
9,554 
18,961 
Trade debtors
12,861 
7,282 
Other debtors
- 
755 
22,415 
26,998 
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HiFi Collective Limited Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
(22,598)
8,749 
Taxes and social security
92,282 
77,426 
Other creditors
(665)
- 
Loans from directors
1,924 
979 
70,943 
87,154 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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