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REGISTERED NUMBER: SC332582 (Scotland)

HILLY AND BOO LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 22ND MARCH 2025

HILLY AND BOO LIMITED (REGISTERED NUMBER: SC332582)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 22ND MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

HILLY AND BOO LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 22ND MARCH 2025

| DIRECTORS: | S Ewing-Mackie

| A W K McKay

| SECRETARY: | S Ewing-Mackie

| REGISTERED OFFICE: | 12A Bridgewater Place

| Erskine

| Renfrewshire

| PA8 7AA

| REGISTERED NUMBER: | SC332582 (Scotland)

| ACCOUNTANTS: | JRD Partnership Ltd

| Chartered Accountants

| 11 Portland Road

| Kilmarnock

| Ayrshire

| KA1 2BT

HILLY AND BOO LIMITED (REGISTERED NUMBER: SC332582)

BALANCE SHEET

22ND MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 116,725 |  | 116,725 |  |

CURRENT ASSETS

Loans to group undertakings | 5 | 17,192 |  | 26,476 |  |

CREDITORS

Amounts falling due within one year | 6 | 122,917 |  | 132,201 |  |

NET CURRENT LIABILITIES | (105,725 | ) | (105,725 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,000 |  | 11,000 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 10,000 |  | 10,000 |  |

SHAREHOLDERS' FUNDS | 11,000 |  | 11,000 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 22nd March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 22nd March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

HILLY AND BOO LIMITED (REGISTERED NUMBER: SC332582)

BALANCE SHEET - continued

22ND MARCH 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th January 2026 and were signed on its behalf by:

S Ewing-Mackie - Director

A W K McKay - Director

HILLY AND BOO LIMITED (REGISTERED NUMBER: SC332582)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 22ND MARCH 2025

1. | STATUTORY INFORMATION

| Hilly And Boo Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| As at 22 March 2025 there were net current liabilities of £105,725 (2024: £105,725). This deficiency is entirely funded by the directors. The financial statements have been prepared on the going concern basis as the directors have confirmed they will continue to support the company for the foreseeable future.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 23rd March 2024

| and 22nd March 2025 | 116,725 |  |

| NET BOOK VALUE

| At 22nd March 2025 | 116,725 |  |

| At 22nd March 2024 | 116,725 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 17,192 |  | 26,476 |  |

HILLY AND BOO LIMITED (REGISTERED NUMBER: SC332582)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 22ND MARCH 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 978 |  |

| Trade creditors | - |  | 420 |  |

| Other creditors | 122,917 |  | 130,803 |  |

122,917 |  | 132,201 |  |

7. | RELATED PARTY DISCLOSURES

| As at the balance sheet date an amount of £17,192 (2024 - £26,476) was due from Knots & Crosses Limited.

| The directors have advanced the company an interest free loan of £122,383 (2024 - £130,383). There is no fixed term of repayment.

| Management charges of £512 (2024 - £1,079) were charged during the period to Knots & Crosses Limited.

8. | ULTIMATE CONTROLLING PARTY

| The directors are the controlling parties.