HIBERUS LTD


Directors	AZUARA, Manuel Gonzalez
	DIEZ, Marcos Latorre


Company Secretary	EBS CORPORATE SERVICES LIMITED


Registered Address	Innovation Centre
	Gallows Hill
	Warwick
	CV34 6UW


Registered Number	10884498 (England and Wales)

Balance Sheet as at
31 December 2025

	2025		2024
	£	£	£	£
Current assets
Debtors	1,075		1,182
Cash at bank and on hand	11,378		273,762
	12,453		274,944
Creditors amounts falling due within one year	(78,195)		(328,924)
Net current assets (liabilities)		(65,742)		(53,980)
Total assets less current liabilities		(65,742)		(53,980)
Net assets		(65,742)		(53,980)
Capital and reserves
Called up share capital		100		100
Share premium		159,925		159,925
Profit and loss account		(225,767)		(214,005)
Shareholders' funds		(65,742)		(53,980)

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Board of Directors on 2 June 2026, and are signed on its behalf by:

AZUARA, Manuel Gonzalez
Director

DIEZ, Marcos Latorre
Director

Registered Company No. 10884498

HIBERUS LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The accounts have been prepared on a going concern basis, which assumes that the company will continue to operate for at least one year from the date of the approval of these financial statements by the directors and thereafter for the foreseeable future. The directors consider it appropriate to prepare the financial statements on this basis since the company is supported by its parent company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Related party transactions
	During the year the company had made sales of £nil (2024: £1,991) to Hiberus Advanced Solutions SL. During the year the company had made purchases of £107,421 (2024: £101,685) from Hiberus Advanced Solutions SL. At the reporting date the company owed £nil (2024: £251,636) to Hiberus Advanced Solutions SL.

4.	Controlling party
	Hiberus Tecnologias S.L. is regarded by the directors as being the controlling party by virtue of their majority shareholding in the company. The company's address is: Paseo Isabel La Católica, 6 50009 Zaragoza Spain