ACCOUNTS - Final Accounts

Registered number: 12714205

Hill Group Commercial Services Limited

Unaudited

Financial statements

For the Year Ended 31 July 2025


Hill Group Commercial Services Limited

Company Information

Directors	J L Hill
	I S Hill


Registered number	12714205


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 Commercial Services Limited

Contents

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 7


Hill Group Commercial Services Limited Registered number:12714205

Balance Sheet

As at 31 July 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	300,494		269,634
Cash at bank and in hand		39,554		18,051
		340,048		287,685
Creditors: amounts falling due within one year	5	(217,579)		(204,037)
Net current assets			122,469		83,648
Net assets			122,469		83,648

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		122,369	83,548
Total shareholders' funds		122,469	83,648

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.

Page 1


Hill Group Commercial Services Limited Registered number:12714205

Balance Sheet (continued)

As at 31 July 2025

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 7 form part of these financial statements.

Page 2


Hill Group Commercial Services Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

1.	General information

Hill Group Commercial Services 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 12714205 and its registered office is Unit 3 Shackleton Way, Stafford, Staffordshire, ST16 1GY. The principal activity of the company is that of management services to the Hill Group.

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

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. Thus they have concluded that it is reasonable to prepare the financial statements on a going concern basis.

Page 3


Hill Group Commercial Services 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

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

2.6

Taxation

Tax is recognised in profit or loss 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.

2.7

Debtors

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

Page 4


Hill Group Commercial Services Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

2.Accounting policies (continued)

2.8

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.

2.9

Creditors

Short term creditors are measured at the transaction price.

2.10

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.

Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 5).

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	84,755	231,068
Other debtors	215,172	38,566
Prepayments and accrued income	567	-
	300,494	269,634

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

Page 5


Hill Group Commercial Services Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

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

Trade creditors	171,876	176,409
Corporation tax	15,653	-
Other taxation and social security	7,338	5,515
Other creditors	897	613
Accruals and deferred income	21,815	21,500
	217,579	204,037

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

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

7.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £4,753 (2024: £2,713). Contributions totalling £897 (2024: £613) were payable to the fund at the balance sheet date and are included in creditors.

8.	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.

Page 6


Hill Group Commercial Services Limited

Notes to the Financial Statements

For the Year Ended 31 July 2025

9.	Controlling party

At 31 July 2025, the immediate and ultimate 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 includes the 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 the directors, J L Hill and I S Hill, in equal proportions, therefore there is no one ultimate controlling party.

Page 7