Registered number
02065510
Hillmarch Limited
Filleted Accounts
30 June 2025

Hillmarch Limited
Registered number: | 02065510
Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Stocks |  |  | 211,660 |  |  | 208,465
Debtors | 3 |  | 8,216 |  |  | 5,580
|  |  | 220,126 |  |  | 214,045
Creditors: amounts falling due within one year | 4 |  | (272,610) |  |  | (281,064)
Net current liabilities |  |  |  | (52,484) |  |  | (67,019)
Net liabilities |  |  |  | (52,484) |  |  | (67,019)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (52,584) |  |  | (67,119)
Shareholder's funds |  |  |  | (52,484) |  |  | (67,019)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 March 2026 and signed on its behalf by:
S S Dhillon
Director
The notes on pages 2 to 3 form part of these financial statements.

Hillmarch Limited
Notes to the Accounts
for the year ended 30 June 2025
1 | Accounting policies
| Basis of preparation
| 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).
| The preparation of financial statements in compliance with FRS 102 Section 1A Small Entities requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the accounting policies.
| Turnover
| Turnover, which comprises rental income, is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Rental income from property is charged to profit or loss on a straight-line basis over the term of the lease.
| Stocks
| Stocks, represented by dealing properties, are measured at the lower of cost and estimated selling price less costs to complete and sell. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | - |  | -
3 | Debtors | 2025 |  | 2024
£ | £
| Amounts falling due within one year:
| Amounts owed by group undertakings |  | 6,316 |  | 1,780
| Other debtors | 1,900 |  | 3,800
|  |  |  |  |  | 8,216 |  | 5,580
| Amounts owed by group undertakings are interest free and due on demand.
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Amounts owed to group undertakings |  | 272,610 |  | 281,064
| Amounts owed to group undertakings are unsecured and interest free.
5 | Controlling party
| The company is a wholly owned subsidiary of Satnam Investments Limited, whose registered office address is 17 Imperial Square, Cheltenham, GL50 1QZ. The ultimate controlling party of the company is S S Dhillon, a director of the company.
6 | Other information
| Hillmarch Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 17 Imperial Square
| Cheltenham
| Gloucestershire
| GL50 1QZ

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