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Registered Number: 14085785
England and Wales
HILLS BRIDGE RAIL AND CONSTRUCTION LTD
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

HILLS BRIDGE RAIL AND CONSTRUCTION LTD Contents Page For the year ended 31 May 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

HILLS BRIDGE RAIL AND CONSTRUCTION LTD Company Information For the year ended 31 May 2025
Director | D POWELL
Registered Number | 14085785
Registered Office | Rainham House, Rainham Trading Estate, New Road Rainham Essex RM13 8RA
Accountants | Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP
1

HILLS BRIDGE RAIL AND CONSTRUCTION LTD Director's Report For the year ended 31 May 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 May 2025 Principal activities The companys principal activity during the year was the Construction of railways and underground railways. Director The director who served the company throughout the year was as follows:
D POWELL
Statement of director's responsibilities The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- D POWELL Director
Date approved: 19 February 2026 2

HILLS BRIDGE RAIL AND CONSTRUCTION LTD Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Versa Tax Solutions Ltd 31 May 2025 .................................................... Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP 19 February 2026 3

HILLS BRIDGE RAIL AND CONSTRUCTION LTD Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 2,437 |  | 3,655
Tangible fixed assets | 4 | 69,119 |  | 42,351
|  | 71,556 |  | 46,006
Current assets |  |  |
Debtors | 5 | 118,763 |  | 240,925
Cash at bank and in hand |  | (3,954) |  | 4,225
|  | 114,809 |  | 245,150
Creditors: amount falling due within one year | 6 | (1,142,601) |  | (644,489)
Net current assets |  | (1,027,792) |  | (399,339)
Total assets less current liabilities |  | (956,236) |  | (353,333)
Net assets |  | (956,236) |  | (353,333)
Capital and reserves |  |  |
Called up share capital | 7 | 100 |  | 100
Profit and loss account |  | (956,336) |  | (353,433)
Shareholders' funds |  | (956,236) |  | (353,333)
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 19 February 2026 and were signed by:
------------------------------- D POWELL Director
4

HILLS BRIDGE RAIL AND CONSTRUCTION LTD Notes to the Financial Statements For the year ended 31 May 2025
General Information HILLS BRIDGE RAIL AND CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 14085785, registration address Rainham House, Rainham Trading Estate,, New Road, Rainham, Essex, RM13 8RA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 8 (2024 : 8).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 June 2024 | 4,874 |  | 4,874
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 4,874 |  | 4,874
Amortisation
At 01 June 2024 | 1,219 |  | 1,219
Charge for year | 1,218 |  | 1,218
On disposals | - |  | -
At 31 May 2025 | 2,437 |  | 2,437
Net book values
At 31 May 2025 | 2,437 |  | 2,437
At 31 May 2024 | 3,655 |  | 3,655
4. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 June 2024 | - |  | 44,037 |  | 2,166 |  | 46,203
Additions | 30,819 |  | 10,000 |  | - |  | 40,819
Disposals | - |  | - |  | - |  | -
At 31 May 2025 | 30,819 |  | 54,037 |  | 2,166 |  | 87,022
Depreciation
At 01 June 2024 | - |  | 3,430 |  | 422 |  | 3,852
Charge for year | - |  | 13,510 |  | 541 |  | 14,051
On disposals | - |  | - |  | - |  | -
At 31 May 2025 | - |  | 16,940 |  | 963 |  | 17,903
Net book values
Closing balance as at 31 May 2025 | 30,819 |  | 37,097 |  | 1,203 |  | 69,119
Opening balance as at 01 June 2024 | - |  | 40,607 |  | 1,744 |  | 42,351
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 118,763 |  | 240,464
Directors' Current Accounts | 0 |  | 461
| 118,763 |  | 240,925
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 148,435 |  | 133,526
Bank Loans & Overdrafts | 98,320 |  | 52,554
Amounts Owed to Group Undertakings | 18,544 |  | (6,464)
PAYE & Social Security | 336,076 |  | 173,814
Accrued Expenses | 2,800 |  | 2,800
Other Creditors | 25,944 |  | 25,944
Wages & Salaries Control Account | 13,787 |  | 0
Directors' Current Accounts | 121,464 |  | 0
VAT | 377,231 |  | 262,315
| 1,142,601 |  | 644,489
7. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
5