Hypersonica Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16252199

		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		8,377

			8,377
CURRENT ASSETS
Debtors	5	32,252
Cash at bank and in hand		52,208

		84,460
Creditors: Amounts Falling Due Within One Year	6	(1,023 )

NET CURRENT ASSETS (LIABILITIES)			83,437

TOTAL ASSETS LESS CURRENT LIABILITIES			91,814

Creditors: Amounts Falling Due After More Than One Year	7		(257,941 )

NET LIABILITIES			(166,127 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(166,227 )

SHAREHOLDERS' FUNDS			(166,127)

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Hypersonica Limited

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jonathan Adams

Director

17th June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Hypersonica Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16252199 . The registered office is 23 Cobalt Building, Lower Pemberton, Ashford, Kent, TN25 4BF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company incurred a loss for the period of £166,227 and had net liabilities of £166,127 at 31 December 2025. The company is dependent on continued financial support from its immediate parent undertaking, Hypersonica GmbH, which has indicated its intention to provide support to enable the company to meet its liabilities as they fall due. The directors therefore consider it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% Straight line method

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 14 February 2025	-
Additions	9,185

As at 31 December 2025	9,185

Depreciation
As at 14 February 2025	-
Provided during the period	808

As at 31 December 2025	808

Net Book Value
As at 31 December 2025	8,377

As at 14 February 2025	-

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Hypersonica Limited

Notes to the Financial Statements (continued)

For the Period 14 February 2025 to 31 December 2025

5. Debtors

	31 December 2025
	£
Due within one year
Prepayments and accrued income	4,422
Other debtors	11,760
VAT	16,070

	32,252

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	509
Other creditors	514

	1,023

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025
	£
Amounts owed to group undertakings	257,941

The balance owed to Hypersonica GmbH is unsecured, bears interest at 2.5% per annum, and is not repayable within twelve months from the balance sheet date.

8. Share Capital


Shares issued during the period:	£
100 Ordinary Shares of £ 1.00 each	100

9. Related Party Transactions

At the balance sheet date, the company owed £257,941 due after more than one year to Hypersonica GmbH, its immediate parent undertaking.

During the period, 100 new ordinary shares of £1 each were issued to Hypersonica GmbH.

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Hypersonica GmbH , a company incorporated in Germany.

The Directors consider there to be no ultimate controlling party.

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