BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The nature of the company's operations and principal activities is the supply of engineering services and rental income. 15 April 2026 0 0 NI647040 2025-07-31 NI647040 2024-07-31 NI647040 2023-07-31 NI647040 2024-08-01 2025-07-31 NI647040 2023-08-01 2024-07-31 NI647040 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI647040 uk-curr:PoundSterling 2024-08-01 2025-07-31 NI647040 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 NI647040 uk-bus:FullAccounts 2024-08-01 2025-07-31 NI647040 uk-bus:Director1 2024-08-01 2025-07-31 NI647040 uk-bus:RegisteredOffice 2024-08-01 2025-07-31 NI647040 uk-bus:Agent1 2024-08-01 2025-07-31 NI647040 uk-core:ShareCapital 2025-07-31 NI647040 uk-core:ShareCapital 2024-07-31 NI647040 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI647040 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 NI647040 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 NI647040 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 NI647040 uk-bus:FRS102 2024-08-01 2025-07-31 NI647040 uk-core:Land 2024-08-01 2025-07-31 NI647040 uk-core:FurnitureFittingsToolsEquipment 2024-08-01 2025-07-31 NI647040 uk-core:CurrentFinancialInstruments 2025-07-31 NI647040 uk-core:CurrentFinancialInstruments 2024-07-31 NI647040 uk-core:WithinOneYear 2025-07-31 NI647040 uk-core:WithinOneYear 2024-07-31 NI647040 uk-core:EmployeeBenefits 2024-07-31 NI647040 uk-core:EmployeeBenefits 2024-08-01 2025-07-31 NI647040 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-07-31 NI647040 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-07-31 NI647040 uk-core:OtherDeferredTax 2025-07-31 NI647040 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-07-31 NI647040 uk-core:EmployeeBenefits 2025-07-31 NI647040 2024-08-01 2025-07-31 NI647040 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI647040

Hightec Services Limited

Unaudited Financial Statements

for the financial year ended 31 July 2025

Hightec Services Limited

DIRECTOR AND OTHER INFORMATION

Director | Mr. Damian McConnell
Company Registration Number | NI647040
Registered Office and Business Address | 20c Balliniska Road
| Springtown Industrial Estate
| Derry
| BT48 0NA
Accountants | MCI Chartered Accountants
| Sentinel House
| 13 Pump Street
| Derry
| BT48 6JG
Bankers | Ulster Bank
| Culmore Road
| Da Vinci Complex
| Derry
| BT48 8JB

Hightec Services Limited

Company Registration Number: NI647040

BALANCE SHEET

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 81,514 |  | 72,725
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 36,715 |  | 42,844
Cash at bank and in hand |  |  | 75,241 |  | 39,840
|  |  | ───────── |  | ─────────
|  |  | 111,956 |  | 82,684
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (32,435) |  | (22,872)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 79,521 |  | 59,812
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 161,035 |  | 132,537
Provisions for liabilities |  | 7 | (339) |  | (561)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 160,696 |  | 131,976
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Statement of income and retained earnings |  |  | 160,596 |  | 131,876
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 160,696 |  | 131,976
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Director's Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 15 April 2026

Mr. Damian McConnell |  |  |  |  |
Director |  |  |  |  |

Hightec Services Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| Hightec Services Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI647040. The registered office of the company is 20c Balliniska Road, Springtown Industrial Estate, Derry, BT48 0NA which is also the principal place of business of the company. The nature of the company's operations and principal activities is the supply of engineering services and rental income. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of services supplied by the company, exclusive of trade discounts and value added tax. The policy adopted for the recognition of turnover is as follows: Rendering of services When the outcome of a transaction can be estimated reliably, turnover from engineering services is recognised by reference to the state of completion at the balance sheet date. The stage of completion is measured by reference to labour hours completed and materials consumed. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Long leasehold property | - | 2% Straight line
|  | Fixtures, fittings and equipment | - | 15% straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable. At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimated the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current markets assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in the statement of income and retained earnings, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in the Statement of Income and Retained Earnings, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 2, (2024 - 3).

4. | Tangible assets
|  | Long | Fixtures, | Total
|  | leasehold | fittings and |
|  | property | equipment |
|  | £ | £ | £
| Cost
| At 1 August 2024 | 59,824 | 30,107 | 89,931
| Additions | 13,429 | 1,000 | 14,429
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 73,253 | 31,107 | 104,360
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 August 2024 | 1,195 | 16,011 | 17,206
| Charge for the financial year | 1,465 | 4,175 | 5,640
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 2,660 | 20,186 | 22,846
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 70,593 | 10,921 | 81,514
|  | ═════════ | ═════════ | ═════════
| At 31 July 2024 | 58,629 | 14,096 | 72,725
|  | ═════════ | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 10,000 | 28,694
| Director's current account | 26,715 | 14,150
|  | ───────── | ─────────
|  | 36,715 | 42,844
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation | 27,069 | 20,216
| Accruals | 5,366 | 2,656
|  | ───────── | ─────────
|  | 32,435 | 22,872
|  | ═════════ | ═════════

7. | Provisions for liabilities
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 561 | 561 | 847
| Charged to profit and loss | (222) | (222) | (286)
|  | ───────── | ───────── | ─────────
| At financial year end | 339 | 339 | 561
|  | ═════════ | ═════════ | ═════════