Hitherbury Limited 01324103 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is that of an investment company Digita Accounts Production Advanced 6.30.9574.0 true 01324103 2025-04-01 2026-03-31 01324103 2026-03-31 01324103 core:OtherReservesSubtotal 2026-03-31 01324103 core:RetainedEarningsAccumulatedLosses 2026-03-31 01324103 core:ShareCapital 2026-03-31 01324103 core:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2026-03-31 01324103 core:CurrentFinancialInstruments 2026-03-31 01324103 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 01324103 bus:SmallEntities 2025-04-01 2026-03-31 01324103 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 01324103 bus:FilletedAccounts 2025-04-01 2026-03-31 01324103 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01324103 bus:RegisteredOffice 2025-04-01 2026-03-31 01324103 bus:CompanySecretaryDirector1 2025-04-01 2026-03-31 01324103 bus:Director1 2025-04-01 2026-03-31 01324103 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01324103 countries:England 2025-04-01 2026-03-31 01324103 2024-04-01 2025-03-31 01324103 2025-03-31 01324103 core:OtherReservesSubtotal 2025-03-31 01324103 core:RetainedEarningsAccumulatedLosses 2025-03-31 01324103 core:ShareCapital 2025-03-31 01324103 core:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 01324103 core:CurrentFinancialInstruments 2025-03-31 01324103 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 iso4217:GBP xbrli:pure

Registration number: 01324103

Hitherbury Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Hitherbury Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Hitherbury Limited

(Registration number: 01324103)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Other financial assets | 4 | 341,329 | 326,382
Current assets |  |  |
Debtors | 5 | 2,847 | 2,616
Cash at bank and in hand |  | 2,153 | 3,746
|  | 5,000 | 6,362
Creditors: Amounts falling due within one year | 6 | (9,531) | (8,649)
Net current liabilities |  | (4,531) | (2,287)
Total assets less current liabilities |  | 336,798 | 324,095
Provisions for liabilities |  | (14,115) | (11,030)
Net assets |  | 322,683 | 313,065
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Other reserves |  | 49,600 | 44,863
Retained earnings |  | 272,983 | 268,102
Shareholders' funds |  | 322,683 | 313,065

For the financial year ending 31 March 2026 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 year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 May 2026 and signed on its behalf by:

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

Mrs E A Chafer

Director

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

Mrs S J Room

Company secretary and director

Hitherbury Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
26 South St. Mary's Gate
Grimsby
North East Lincolnshire
DN31 1LW

These financial statements were authorised for issue by the Board on 19 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements cover the individual entity, have been prepared in sterling and are rounded to the nearest pound.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous accounting periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Hitherbury Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2025 - 2).

4 | Investments

| Investments at fair value through profit and loss £
Valuation
At 1 April 2025 | 326,382
Fair value adjustments | 31,985
Additions | 89,251
Disposals | (106,289)
At 31 March 2026 | 341,329
Carrying amount
At 31 March 2026 | 341,329
At 31 March 2025 | 326,382

Listed investments
The fair value of the listed investments has been determined by using the market value of the investment provided by the stockbroker at the year end.
The fair value is £341,329 (2024 - £326,382) and the change in value included in profit or loss is £31,985 (2024 - £(272).

5 | Debtors

Current | 2026 £ | 2025 £
Other debtors | 2,847 | 2,616

Hitherbury Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Accruals | 4,548 | 3,184
Corporation tax | 4,983 | 5,465
| 9,531 | 8,649