Hie Global Ltd Accounts






Hie Global Ltd

	Company No. 13770866
		Information for Filing with The Registrar
		30 April 2026

The Director presents his report and the accounts for the year ended 30 April 2026.

Principal activities
The principal activity of the company during the year under review was information technology consultancy.




Director

The Director who served at any time during the year was as follows:

P.J. Grayson









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

P.J. Grayson
Director
11 May 2026

at	30 April 2026
Company No.		13770866	Notes	2026	2025
				£	£
Fixed assets
	Intangible assets		5	416	416
	Tangible assets		6	10,762	4,634


				11,178	5,050
Current assets

	Debtors		7	61,724	960

	Cash at bank and in hand			142,446	110,458
				204,170	111,418
Creditors: Amount falling due within one year			8	(149,096)	(98,906)
Net current assets				55,074	12,512
Total assets less current liabilities				66,252	17,562

Provisions for liabilities
	Deferred taxation		9	(2,050)	(880)

Net assets				64,202	16,682

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		11	64,201	16,681

Total equity				64,202	16,682



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 11 May 2026 and signed on its behalf by:
P.J. Grayson
Director
11 May 2026

for the year ended 30 April 2026

General information

Hie Global Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13770866

Its registered office is:

c/o Not Just Numbers Limited

5 Carrwood Park

Selby Road

Leeds

LS15 4LG

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Revenue is recognised when control of services is transferred to the customer in accordance with the contractual terms agreed with the customer.

The Company provides consultancy, managed services, cloud-related services, and support services. Revenue from consultancy and project work is recognised over time as the services are delivered. Revenue from managed services and support agreements is recognised over the contractual period as services are provided.

Revenue from time and materials engagements is recognised as billable work is performed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

33.33% straight line

Leased assets

Not applicable

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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.

Trade and other creditors

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

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	2

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	43,548	11,907

		Total corporation tax	43,548	11,907

		Origination and reversal of timing differences	1,170	(133)

		Total deferred tax	1,170	(133)

		Tax on profit on ordinary activities	44,718	11,774

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-199	£	£
		Profit on ordinary activities before tax	179,668	52,498

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	44,917	13,125
		Expenses not deductible for tax purposes	(199)	(1,351)




		Tax on profit on ordinary activities	44,718	11,774

5	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 May 2025	416	416


		At 30 April 2026	416	416
		Amortisation and impairment





		Net book values
		At 30 April 2026	416	416
		At 30 April 2025	416	416

6	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 May 2025	7,104	7,104
		Additions	10,317	10,317



		At 30 April 2026	17,421	17,421
		Depreciation
		At 1 May 2025	2,470	2,470
		Charge for the year	4,189	4,189



		At 30 April 2026	6,659	6,659
		Net book values
		At 30 April 2026	10,762	10,762
		At 30 April 2025	4,634	4,634

7	Debtors
			2026	2025
			£	£
		Trade debtors	60,737	-





		Other debtors	192	-
		Prepayments and accrued income	795	960
			61,724	960

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	337	-

		Taxes and social security	86,881	15,789
		Loans from directors	54,310	78,968
		Other creditors	6,791	3,367
		Accruals and deferred income	777	782
			149,096	98,906

9	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 May 2025	880	880
		Charge to the profit and loss account for the period	1,170	1,170

		At 30 April 2026	2,050	2,050


			2026	2025
			£	£
		Accelerated capital allowances	2,050	880



			2,050	880

Share Capital

1 Ordinary share, called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.