ACCOUNTS - Final Accounts

Hire purchase and finance leases

Minimum lease payments under hire purchase fall due as follows:

Registered number: 12714178

Hill Group Facilities Limited

Unaudited

Financial statements

For the Year Ended 31 July 2025


Hill Group Facilities Limited

Company Information

Directors	J L Hill
	I S Hill


Registered number	12714178


Registered office	Unit 3 Shackleton Way
	Stafford
	Staffordshire
	ST16 1GY


Accountants	Dains Audit Limited
	2 Chamberlain Square
	Birmingham
	B3 3AX


Bankers	HSBC UK Bank plc
	20 Market Place
	Cannock
	Staffordshire
	WS11 1BX


Hill Group Facilities Limited

Contents

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 11


Hill Group Facilities Limited Registered number:12714178

Balance Sheet

As at 31 July 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		3,099,173		1,591,303
Current assets
Debtors: amounts falling due within one year	5	1,581,825		1,005,744
Cash at bank and in hand		65,041		43,952
		1,646,866		1,049,696
Creditors: amounts falling due within one year	6	(2,039,141)		(198,193)
Net current (liabilities)/assets			(392,275)		851,503
Creditors: amounts falling due after more than one year	7		(359,014)		(213,429)
Deferred tax	9		(574,000)		(319,000)
Net assets			1,773,884		1,910,377

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		1,773,784	1,910,277
Total shareholders' funds		1,773,884	1,910,377

Page 1


Hill Group Facilities Limited Registered number:12714178

Balance Sheet (continued)

As at 31 July 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

___________________________

J L Hill

Director

Date: 16 April 2026

The notes on pages 3 to 11 form part of these financial statements.

Page 2


Hill Group Facilities Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

1.	General information

Hill Group Facilities Limited is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales under the Companies Act. The registered number of the company is 12714178 and its registered office is Unit 3 Shackleton Way, Stafford, Staffordshire, ST16 1GY. The principal activity of the company is that of facilities management.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in the Company's functional currency of GBP (Sterling). They are prepared to the nearest £1.

The following principal accounting policies have been applied:

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;

∙the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Hill Group Holdings Limited as at 31 July 2025 and these financial statements may be obtained from Unit 3 Shackleton Way, Stafford, Staffordshire, ST16 1GY.

2.3

Going concern

At 31 July 2025, the company has net current liabilities of £392,275 (2024 - net current assets of £851,503). The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of these financial statements due to the financial support being guaranteed by group companies. Thus they have concluded that it is reasonable to prepare the financial statements on a going concern basis.

Page 3


Hill Group Facilities Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Operating leases: the company as lessee

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the lease term.

2.6

Leased assets: the company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2.7

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4


Hill Group Facilities Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

2.Accounting policies (continued)

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Leasehold improvements	-	10% - 33% straight line
				Plant and machinery	-	6.66% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Debtors

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

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short term creditors are measured at the transaction price.

Page 5


Hill Group Facilities Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

2.Accounting policies (continued)

2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.13

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's Balance Sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

Page 6


Hill Group Facilities Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

2.Accounting policies (continued)

2.13

Financial instruments (continued)

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

2.14

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Employees

The company has no employees other than the directors, who did not receive any remuneration (2024 - £Nil).

Page 7


Hill Group Facilities Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

4.	Tangible fixed assets

	Leasehold improvements	Plant and machinery	Total
	£	£	£
Cost
At 1 August 2024	713,691	969,916	1,683,607
Additions	1,174,649	559,221	1,733,870
At 31 July 2025	1,888,340	1,529,137	3,417,477
Depreciation
At 1 August 2024	69,099	23,205	92,304
Charge for the year on owned assets	155,287	50,472	205,759
Charge for the year on financed assets	-	20,241	20,241
At 31 July 2025	224,386	93,918	318,304
Net book value
At 31 July 2025	1,663,954	1,435,219	3,099,173
At 31 July 2024	644,592	946,711	1,591,303

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
	2025	2024
	£	£


	Plant and machinery	464,639	299,881

Page 8


Hill Group Facilities Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	100	382,881
Other debtors	1,189,194	143,840
Prepayments and accrued income	392,531	479,023
	1,581,825	1,005,744

Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	9,116	143,710
Amounts owed to group undertakings	1,878,724	1,500
Obligations under finance lease and hire purchase contracts	92,943	43,112
Accruals and deferred income	58,358	9,871
	2,039,141	198,193

Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

Obligations under finance leases and hire purchase contracts are secured over the assets to which they relate.

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Obligations under finance leases and hire purchase contracts	359,014	213,429

Obligations under finance leases and hire purchase contracts are secured over the assets to which they relate.

Page 9


Hill Group Facilities Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

Within one year	92,943	43,112
Between 1-5 years	359,014	172,449
Over 5 years	-	40,980
	451,957	256,541

9.	Deferred taxation

	2025	2024
	£	£

At beginning of year	(319,000)	(94,058)
Charged to profit or loss	(255,000)	(224,942)
At end of year	(574,000)	(319,000)

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

Fixed asset timing differences

574,000

319,000

10.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1 each	100	100

Page 10


Hill Group Facilities Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

Not later than 1 year	212,727	165,455
Later than 1 year and not later than 5 years	1,134,546	1,063,637
Later than 5 years	1,134,546	1,323,637
	2,481,819	2,552,729

12.	Related party transactions
	The company has taken advantage of the exemption conferred by section 33 of Financial Reporting Standard 102 not to disclose transactions with group entities, 100% of whose voting rights are controlled within the group headed by Hill Group Holdings Limited, a company incorporated in the United Kingdom and registered in England and Wales.

13.	Controlling party

At 31 July 2025, the immediate parent undertaking is Hill Group Holdings Limited, a company incorporated in the United Kingdom and registered in England and Wales,which was the parent company of the smallest and largest group that ncludes company's results and for which consolidated financial statements are prepared. Copies of the financial statements for Hill Group Holdings Limited can be obtained from its registered office, Unit 3 Shackleton Way, Stafford, Staffordshire, ST16 1GY.

The group's share capital is held wholly by directors, J L Hill and I S Hill, in equal proportions, therefore there is no one ultimate controlling party.

Page 11