Hilltop BSH Ltd - Accounts

Hilltop BSH Ltd
Contents Page
For the Period 01 May 2025 to 31 May 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Hilltop BSH Ltd Accountants' Report For the Period 01 May 2025 to 31 May 2025
Certified Public Accountant's report to the board of directors on the unaudited financial statements of Hilltop BSH Ltd. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hilltop BSH Ltd for the year ended period ended 31 May 2025, which comprise the income statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. We have carried out this engagement in accordance with the technical guidance issued by the Association of Certified Public Accountants and have complied with ethical guidance laid down by the Association relating to members undertaking the compilation of financial statements. This report is made solely to the Board of Directors of Hilltop BSH Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hilltop BSH Ltd and state those matters that we have agreed to state to the Board of Directors of Hilltop BSH Ltd, as a body, in this report, in accordance with the requirements of the Certified Public Accountants Association. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hilltop BSH Ltd and its Board of Directors, as a body, for our work for this report. It is your duty to ensure that Hilltop BSH Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hilltop BSH Ltd. You consider that Hilltop BSH Ltd is exempt from the statutory audit requirement for the period ended 31 May 2025 under s477 of the Companies Act 2006. We have not been instructed to carry out an audit or a review of the financial statements of Hilltop BSH Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and we do not, therefore, express any opinion on the statutory financial statements. .................................................... ABS Accountancy Ltd Harewood Business Centre 2 Fairfield Road Buxton SK17 7DW 01 June 2026 1

Hilltop BSH Ltd
Accountants' Report
For the Period 01 May 2025 to 31 May 2025

Certified Public Accountant's report to the board of directors on the unaudited financial statements of Hilltop BSH Ltd.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hilltop BSH Ltd for the year ended period ended 31 May 2025, which comprise the income statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

We have carried out this engagement in accordance with the technical guidance issued by the Association of Certified Public Accountants and have complied with ethical guidance laid down by the Association relating to members undertaking the compilation of financial statements.

This report is made solely to the Board of Directors of Hilltop BSH Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hilltop BSH Ltd and state those matters that we have agreed to state to the Board of Directors of Hilltop BSH Ltd, as a body, in this report, in accordance with the requirements of the Certified Public Accountants Association. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hilltop BSH Ltd and its Board of Directors, as a body, for our work for this report.

It is your duty to ensure that Hilltop BSH Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hilltop BSH Ltd. You consider that Hilltop BSH Ltd is exempt from the statutory audit requirement for the period ended 31 May 2025 under s477 of the Companies Act 2006.

We have not been instructed to carry out an audit or a review of the financial statements of Hilltop BSH Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and we do not, therefore, express any opinion on the statutory financial statements.

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

ABS Accountancy Ltd
Harewood Business Centre
2 Fairfield Road
Buxton
SK17 7DW
01 June 2026

1

Hilltop BSH Ltd
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	2,427
		2,427
Current assets
Cash at bank and in hand		4,448
Creditors: amount falling due within one year		(5,254)
Net current assets		(806)

Total assets less current liabilities		1,621
Net assets		1,621

Capital and reserves
Called up share capital	4	100
Profit and loss account		1,521
Shareholders' funds		1,621

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

Directors' responsibilities:

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 01 June 2026 and were signed on its behalf by:

-------------------------------
Tiffany Donaldson
Director

2

Hilltop BSH Ltd
Notes to the Abridged Financial Statements
For the Period 01 May 2025 to 31 May 2025

General Information

Hilltop BSH Ltd is a private company, limited by shares, registered in England and Wales, registration number 14794615, registration address 10 Fairfield RD, Buxton, Derbyshire, SK17 7DW.

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.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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	15% Reducing Balance
Fixtures and Fittings	12.5% Reducing Balance
Computer Equipment	15% Reducing Balance

2.	Average number of employees Average number of employees during the period was 1.

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 May 2025	-	-	-	-
Additions	329	1,872	409	2,610
Disposals	-	-	-	-
At 31 May 2025	329	1,872	409	2,610
Depreciation
At 01 May 2025	14	168	1	183
Charge for period	-	-	-	-
On disposals	-	-	-	-
At 31 May 2025	14	168	1	183
Net book values
Closing balance as at 31 May 2025	315	1,704	408	2,427
Opening balance as at 01 May 2025	(14)	(168)	(1)	(183)

4.

Share Capital

Allotted, called up and fully paid	2025 £
100 Class A shares of £1.00 each	100
	100

3

Registered Number: 14794615
England and Wales
HILLTOP BSH LTD

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 31 May 2025