HYPER COATINGS LIMITED

HYPER COATINGS LIMITED
Contents Page
For the year ended 31 August 2025

Company Information	1
Director's Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

HYPER COATINGS LIMITED
Company Information
For the year ended 31 August 2025

Director	Paul ATKIN
Registered Number	12848053
Registered Office	78 LUMLEY AVENUE SOUTH SHIELDS TYNE AND WEAR NE34 7DL
Accountants	DJP Accountancy Limited 78 Lumley Avenue South Shields NE34 7DL

1

HYPER COATINGS LIMITED
Director's Report
For the year ended 31 August 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 August 2025.

Principal activities

Principal activity of the company during the financial year was of Motor Vehicle Wheel Repairs

Director

The director who served the company throughout the year was as follows:

Paul ATKIN

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Paul ATKIN
Director

Date approved: 31 May 2026

2

HYPER COATINGS LIMITED Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. DJP Accountancy Limited 31 August 2025 .................................................... DJP Accountancy Limited 78 Lumley Avenue South Shields NE34 7DL 31 May 2026 3

HYPER COATINGS LIMITED
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
DJP Accountancy Limited
31 August 2025

....................................................

DJP Accountancy Limited
78 Lumley Avenue

South Shields
NE34 7DL
31 May 2026

3

HYPER COATINGS LIMITED
Income Statement
For the year ended 31 August 2025

	2025 £	2024 £
Turnover	765,133	643,357
Cost of sales	(63,769)	(77,229)
Gross profit	701,364	566,128
Selling and distribution costs	0	(10,815)
Administrative expenses	(407,131)	(374,592)
Other operating expenses	(18,183)	0
Operating profit	276,050	180,721
Interest payable and similar charges	(13,282)	(13,282)
Profit/(Loss) on ordinary activities before taxation	262,768	167,439
Tax on profit on ordinary activities	(11,614)	0
Profit/(Loss) for the financial year	251,154	167,439

4

HYPER COATINGS LIMITED
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	102,552	134,434
		102,552	134,434
Current assets
Stocks	4	(16,450)	(19,525)
Debtors	5	451,892	69,715
Cash at bank and in hand		69,928	67,996
		505,370	118,186
Creditors: amount falling due within one year	6	(11,614)	121,006
Net current assets		493,756	239,192

Total assets less current liabilities		596,308	373,626
Creditors: amount falling due after more than one year	7	92,540	64,068
Net assets		688,848	437,694

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		688,748	437,594
Shareholders' funds		688,848	437,694

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director on 31 May 2026 and were signed by:

-------------------------------
Paul ATKIN
Director

5

HYPER COATINGS LIMITED
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 September 2023	100	270,155	270,255
Profit/(Loss) for the year		167,439	167,439
Total comprehensive income for the year	-	167,439	167,439
Total investments by and distributions to owners	-	-	-
At 31 August 2024	100	437,594	437,694
At 01 September 2024	100	437,594	437,694
Profit/(Loss) for the year		251,154	251,154
Total comprehensive income for the year	-	251,154	251,154
Total investments by and distributions to owners	-	-	-
At 31 August 2025	100	688,748	688,848

6

HYPER COATINGS LIMITED
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

HYPER COATINGS LIMITED is a private company, limited by shares, registered in , registration number 12848053, registration address 78 LUMLEY AVENUE, SOUTH SHIELDS, TYNE AND WEAR, NE34 7DL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20 Reducing Balance
Motor Vehicles	20 Reducing Balance
Fixtures and Fittings	20 Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 10 (2024 : 10).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 September 2024	235,955	-	3,550	239,505
Additions	28,300	5,000	-	33,300
Disposals	-	-	-	-
At 31 August 2025	264,255	5,000	3,550	272,805
Depreciation
At 01 September 2024	103,339	-	1,732	105,071
Charge for year	62,758	1,000	1,424	65,182
On disposals	-	-	-	-
At 31 August 2025	166,097	1,000	3,156	170,253
Net book values
Closing balance as at 31 August 2025	98,158	4,000	394	102,552
Opening balance as at 01 September 2024	132,616	-	1,818	134,434

4.

Stocks

	2025 £		2024 £
Stocks	(16,450)		(19,525)
	(16,450)		(19,525)

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
PAYE & Social Security	2,442	2,578
Directors' Current Accounts	0	30,060
VAT	30,363	37,077
	32,805	69,715

5.

Debtors: amounts falling due after one year

	2025 £		2024 £
Directors' Loan Accounts	419,087		0
	419,087		0

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Bank Loans & Overdrafts	0	(121,006)
Corporation Tax	11,614	0
	11,614	(121,006)

7.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	(92,540)		(64,068)
	(92,540)		(64,068)

8.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

7


Registered Number: 12848053

HYPER COATINGS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025