| REGISTERED NUMBER: |
| Hyperblock Limited |
| Unaudited Financial Statements For The Year Ended 31 March 2025 |
| REGISTERED NUMBER: |
| Hyperblock Limited |
| Unaudited Financial Statements For The Year Ended 31 March 2025 |
| Hyperblock Limited (Registered number: 13841384) |
| Contents of the Financial Statements |
| For The Year Ended 31 March 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Hyperblock Limited |
| Company Information |
| For The Year Ended 31 March 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Sidings Court |
| Lakeside |
| Doncaster |
| South Yorkshire |
| DN4 5NU |
| Hyperblock Limited (Registered number: 13841384) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 5 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 6 |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| The financial statements were approved by the director and authorised for issue on |
| Hyperblock Limited (Registered number: 13841384) |
| Notes to the Financial Statements |
| For The Year Ended 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| Hyperblock Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| Valuation of investments |
| Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. |
| Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are reconginsed in the profit or loss for the period. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Hyperblock Limited (Registered number: 13841384) |
| Notes to the Financial Statements - continued |
| For The Year Ended 31 March 2025 |
| 4. | FIXED ASSET INVESTMENTS |
| Listed | Unlisted |
| investments | investments | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 April 2024 | 613,199 |
| Additions | 818,035 |
| Disposals | ( |
) | (613,169 | ) |
| Revaluations | ( |
) | (3,602 | ) |
| At 31 March 2025 | 814,463 |
| NET BOOK VALUE |
| At 31 March 2025 | 814,463 |
| At 31 March 2024 | 613,199 |
| Cost or valuation at 31 March 2025 is represented by: |
| Listed | Unlisted |
| investments | investments | Totals |
| £ | £ | £ |
| Valuation in 2025 | (3,602 | ) | - | (3,602 | ) |
| Cost | 818,035 | 30 | 818,065 |
| 814,433 | 30 | 814,463 |
| Market value of listed investments at 31 March 2025 - £ 814,433 (2024 - £ 613,169 ). |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Taxation |
| Director's current account | 1,039,972 | 626,367 |
| Accruals and deferred income |
| 6. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | - | 1,092 |
| Deferred |
| tax |
| £ |
| Balance at 1 April 2024 |
| Unrealised loss on investments | (1,092 | ) |
| Balance at 31 March 2025 |
| Hyperblock Limited (Registered number: 13841384) |
| Notes to the Financial Statements - continued |
| For The Year Ended 31 March 2025 |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 8. | RELATED PARTY TRANSACTIONS |
| The company owes the director £1,039,972 (2024 - £626,367), this loan is interest free and is unsecured. There are no formal terms and conditions regarding the repayment of this loan. |