FRS102 1A Filleted


Company registration number:						NI606185
Hill Renewables Limited

Balance sheet
as at 28 February 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Tangible assets	4	369,207		371,632
			369,207		371,632
Current assets
Debtors	5	-		64,145
Cash at bank and in hand		1,040,230		694,385
			1,040,230		758,530
Creditors: amounts falling due within one year	6		(169,910)		(116,567)
Net current assets			870,320		641,963
Total assets less current liabilities			1,239,527		1,013,595
Creditors: Amounts falling due after more than one year	7		(250,000)		(250,000)
Provisions for liabilities			(85,867)		(85,061)
NET ASSETS			903,660		678,534

Capital and reserves
Called up share capital			130		130
Profit and loss account			903,530		678,404
TOTAL EQUITY			903,660		678,534


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2026.

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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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	Company registration number:		NI606185
	Hill Renewables Limited

	Balance sheet - continued
	as at 28 February 2026

	The 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 Profit and loss account has not been delivered to the Registrar.

	These financial statements were approved by the Board of directors and authorised for issue on 19 June 2026 and signed on its behalf by:

	Mr M Hill, Director
	19 June 2026

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Hill Renewables Limited

Notes to the financial statements
for the year ended 28 February 2026


1	Company information

	Hill Renewables Limited is a private company registered in Northern Ireland. Its registered number is NI606185. The company is limited by shares. Its registered office is 20 Seagahan Road, Collone, Armagh, County Armagh, BT60 2BH.

2	Accounting policies

	Basis of preparing the financial statements
	These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.

	Going concern
	In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Land and buildings:
	Land and Buildings	-	4% straight line
	Plant and machinery etc.:
	Plant and Machinery	-	10% reducing balance
	Motor Vehicles	-	20% reducing balance
	Computer Equipment	-	25% reducing balance

	Taxation
	Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current or deferred taxation assets and liabilities are not discounted.

	Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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Hill Renewables Limited

Notes to the financial statements - continued
for the year ended 28 February 2026

2	Accounting policies - continued

	Deferred taxation
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

	Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.

	Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3	Average number of employees

	During the year the average number of employees was 1 (2025 - 1).

4	Tangible fixed assets

		Land and buildings	Plant and machinery etc.	Totals
		£	£	£
	Cost
	At 1 March 2025	14,910	936,150	951,060
	Additions	-	39,173	39,173
	At 28 February 2026	14,910	975,323	990,233

	Depreciation
	At 1 March 2025	7,179	572,249	579,428
	Charge for year	596	41,002	41,598
	At 28 February 2026	7,775	613,251	621,026

	Net book value
	At 28 February 2026	7,135	362,072	369,207

	At 28 February 2025	7,731	363,901	371,632


5	Debtors

			2026	2025
			£	£
	Taxation		-	64,145


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	Company registration number:	NI606185

	Annual report and unaudited financial statements
	for the year ended 28 February 2026
	for
	Hill Renewables Limited


	Pages for filing with the Registrar