REGISTERED NUMBER: 04111546 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

HILTON COMMUNITY SERVICES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A Khan

SECRETARIES:

Mr A Khan

Mrs S Khanom

REGISTERED OFFICE:

Hampton House

100 Crossbrook Street

Cheshunt

Hertfordshire

EN8 8JJ

REGISTERED NUMBER:

04111546 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mr Thurairatnam Sudarshan

AUDITORS:

Xeinadin Audit Limited, Statutory Auditor

8th Floor, Becket House

36 Old Jewry

London

EC2R 8DD

FIXED ASSETS

Tangible assets

6

65,529

52,294

CURRENT ASSETS

Debtors

1,632,013

1,565,496

Cash at bank and in hand

836,433

581,984

2,468,446

2,147,480

CREDITORS

Amounts falling due within one year

1,010,829

1,039,119

NET CURRENT ASSETS

1,457,617

1,108,361

TOTAL ASSETS LESS CURRENT LIABILITIES

1,523,146

1,160,655

CAPITAL AND RESERVES

Called up share capital

480

480

Capital redemption reserve

520

520

Retained earnings

1,522,146

1,159,655

SHAREHOLDERS' FUNDS

1,523,146

1,160,655

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 19 November 2025 and were signed by:

Mr A Khan - Director

1.	STATUTORY INFORMATION

Hilton Community Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow Group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Leases

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

Rental payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 243 (2024 - 243 ) .

5.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

14,220

14,040

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2024

139,552

Additions

30,283

At 30 June 2025

169,835

DEPRECIATION

At 1 July 2024

87,258

Charge for year

17,048

At 30 June 2025

104,306

NET BOOK VALUE

At 30 June 2025

65,529

At 30 June 2024

52,294

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Thurairatnam Sudarshan (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited, Statutory Auditor

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £26,355 (2024: £31,720) by Hilton Care Limited and £702,418 (2024: £374,783) by Hilton Homes UK Investments Ltd, both companies under common control.