Hilltop Harrogate Limited - Filleted accounts


HILLTOP HARROGATE LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2025































Company Registration Number: 11677327

HILLTOP HARROGATE LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


CONTENTS									PAGES



Company information									1

Balance sheet									2 to 3

Notes to the financial statements									4 to 8

HILLTOP HARROGATE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2025


DIRECTOR

S Pollard


SECRETARY

The company does not have an appointed secretary


REGISTERED OFFICE

C9 Glyme Court
Oxford Office Village
Langford Lane
Kidlington
Oxford
OX5 1LQ


COMPANY REGISTRATION NUMBER

11677327 England and Wales

HILLTOP HARROGATE LIMITED

BALANCE SHEET
AS AT 31 OCTOBER 2025


	Notes	2025		2024
		£		£

FIXED ASSETS
Tangible assets	5		1,304		2,089
Investments	6		250,001		222,113


			251,305		224,202

CURRENT ASSETS
Debtors	7	49,001		49,001
Cash at bank and in hand		24,767		21,210


		73,768		70,211

CREDITORS: Amounts falling due within one year	8	1,923		1,435
CREDITORS: Amounts falling due within one year


NET CURRENT ASSETS			71,845		68,776


TOTAL ASSETS LESS CURRENT LIABILITIES			323,150		292,978

Provisions for liabilities and charges			5,547		397


NET ASSETS			317,603		292,581


CAPITAL AND RESERVES
Called up share capital			1		1
Distributable profit and loss account			295,013		292,580
Non distributable profit and loss account			22,589		-


SHAREHOLDER'S FUNDS			317,603		292,581

HILLTOP HARROGATE LIMITED

BALANCE SHEET
AS AT 31 OCTOBER 2025


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

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.

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board




S Pollard
Director

Date approved by the board: 8 April 2026

HILLTOP HARROGATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


1	GENERAL INFORMATION

	Hilltop Harrogate Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	C9 Glyme Court
	Oxford Office Village
	Langford Lane
	Kidlington
	Oxford
	OX5 1LQ

	The financial statements are presented in Sterling, which is the functional currency of the company.

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Tangible fixed assets

	Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

	Depreciation has been provided at the following rate so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives.

	Furniture and fittings					Reducing balance basis at 25% per annum

	On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.

	Investment properties

	Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs.

	Subsequently, investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss account in the period in which they arise.

HILLTOP HARROGATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Financial Instruments

	A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through the profit and loss account.

	Basic financial assets and financial liabilities are initially recognised at transaction price and measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. They are subsequently carried at their amortised cost using the effective interest rate method, less any provision for impairment. If the effect of the time value of money is immaterial, they are measured at cost less impairment.

	Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account immediately.

Any reversals of impairment are recognised in the profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset or liability which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.


	Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

	Impairment of non-financial assets

	At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.

HILLTOP HARROGATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Impairment of non-financial assets (continued…)
	If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.


	Debtors

	Short term debtors are measured at transaction price, less any impairment.

	Creditors

	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. 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 taxable profits.

	Deferred tax is measured using 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.

	Deferred tax relating to land and investment properties that is measured at fair value is measured using the tax rates and allowances that apply to the sale of the asset.


	Current and deferred tax assets and liabilities are not discounted.

HILLTOP HARROGATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	The director has made key assumptions in determination of the fair value of an investment property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset.

4	EMPLOYEES

	The average number of persons employed by the company (including directors) during the year was:

		2025		2024
	Average number of employees	1		1


5	TANGIBLE ASSETS
			Furniture and fittings
				£
	Cost
	At 1 November 2024			4,083

	Disposals			(499)


	At 31 October 2025			3,584


	Accumulated depreciation and impairments
	At 1 November 2024			1,994

	Charge for year			434

	Disposals			(148)


	At 31 October 2025			2,280


	Net book value
	At 1 November 2024			2,089


	At 31 October 2025			1,304

HILLTOP HARROGATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


6	FIXED ASSET INVESTMENTS
		Investment property		Other investments		Total
			£		£	£
	Cost
	At 1 November 2024		222,112		1	222,113

	Revaluation		27,888		-	27,888


	At 31 October 2025		250,000		1	250,001


	Net book value
	At 1 November 2024		222,112		1	222,113


	At 31 October 2025		250,000		1	250,001


	In the opinion of the director, all investment property has been stated at fair value.

7	DEBTORS
					2025	2024
					£	£
	Other debtors				49,001	49,001


8	CREDITORS: Amounts falling due within one year
					2025	2024
					£	£
	Taxation and social security				720	232
	Accruals and deferred income				1,202	1,202
	Other creditors				1	1


					1,923	1,435


9	RELATED PARTY TRANSACTIONS

	During the year, the following transactions with related parties took place:

	Camuri Limited
	Associated company				2025	2024
					£	£
	Amounts owed by company				49,000	49,000