Company registration number 10855042 (England and Wales)
HYLOMAR HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HYLOMAR HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
HYLOMAR HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
1,728,770
1,728,770
Current assets
Debtors
4
9,772
1,795
Cash at bank and in hand
12,271
17,274
22,043
19,069
Creditors: amounts falling due within one year
5
(1,075,150)
(1,052,709)
Net current liabilities
(1,053,107)
(1,033,640)
Net assets
675,663
695,130
Capital and reserves
Called up share capital
101
101
Other reserves
148,694
219,910
Profit and loss reserves
526,868
475,119
Total equity
675,663
695,130

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 30 March 2026 and are signed on its behalf by:
Mr C S Richardson
Mr P C Price
Director
Director
Mr L Kelly
Director
Company registration number 10855042 (England and Wales)
HYLOMAR HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
Share capital
Other reserves
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 October 2023
101
142,220
567,275
709,596
Year ended 30 September 2024:
Profit and total comprehensive income
-
-
407,844
407,844
Dividends
-
-
(500,000)
(500,000)
Transfers
-
77,690
-
0
77,690
Balance at 30 September 2024
101
219,910
475,119
695,130
Year ended 30 September 2025:
Profit and total comprehensive income
-
-
383,845
383,845
Dividends
-
-
(500,000)
(500,000)
Transfers
-
96,688
-
0
96,688
Other movements
-
(167,904)
167,904
-
Balance at 30 September 2025
101
148,694
526,868
675,663
HYLOMAR HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Hylomar Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/o Dow Schofield Watts Corporate Finance Limited, Daresbury Park, Daresbury, Warrington, WA4 4BS and the company operates from Hylo House, Cale Lane, Wigan, WN2 1JT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

HYLOMAR HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Share-based payments
HYLOMAR HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
4
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,728,770
1,728,770
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,920
-
0
Other debtors
1,852
1,795
9,772
1,795
HYLOMAR HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
1,064,161
1,042,416
Other creditors
10,989
10,293
1,075,150
1,052,709
6
Share-based payment transactions
Liabilities and expenses

During the year, the company recognised total share-based payment expenses of £96,688 (2024: £77,690) which related to equity settled share based payment transactions.

7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Virginia Cooper FCA
Statutory Auditor:
MHA
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Sales
Sales
Purchases
Purchases
2025
2024
2025
2024
£
£
£
£
Entities with control, joint control or significant influence over the company
79,200
79,200
-
0
-
0
Entities over which the entity has control, joint control or significant influence
-
0
-
0
79,200
79,200

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Entities over which the entity has control, joint control or significant influence
1,064,161
1,042,416
HYLOMAR HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
9
Parent company

The ultimate parent company is PHD Industrial Holdings Limited, a company incorporated in England and Wales.

The results for the company are included within the consolidated accounts prepared by PHD Industrial

Holdings Limited, registered office 7400 Daresbury Park, Daresbury, Warrington, England, WA4 4BS.

The company knows or has reasonable cause to believe that there is not registerable person or registerable relevant legal entity with a majority shareholding.

2025-09-30 2024-10-01 false false false 31 March 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr C S Richardson Mr P C Price Mr L Kelly Mr M Dunkinson 10855042 2024-10-01 2025-09-30 10855042 2025-09-30 10855042 2024-09-30 10855042 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 10855042 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 10855042 core:CurrentFinancialInstruments 2025-09-30 10855042 core:CurrentFinancialInstruments 2024-09-30 10855042 core:ShareCapital 2025-09-30 10855042 core:ShareCapital 2024-09-30 10855042 core:OtherMiscellaneousReserve 2025-09-30 10855042 core:OtherMiscellaneousReserve 2024-09-30 10855042 core:RetainedEarningsAccumulatedLosses 2025-09-30 10855042 core:RetainedEarningsAccumulatedLosses 2024-09-30 10855042 core:ShareCapital 2023-09-30 10855042 core:RetainedEarningsAccumulatedLosses 2023-09-30 10855042 bus:Director1 2024-10-01 2025-09-30 10855042 bus:Director2 2024-10-01 2025-09-30 10855042 core:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 10855042 2023-10-01 2024-09-30 10855042 core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 10855042 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2024-10-01 2025-09-30 10855042 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2023-10-01 2024-09-30 10855042 core:AllSubsidiaries core:SaleOrPurchaseGoods 2024-10-01 2025-09-30 10855042 core:AllSubsidiaries core:SaleOrPurchasePropertyOrOtherAssets 2023-10-01 2024-09-30 10855042 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10855042 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10855042 bus:FRS102 2024-10-01 2025-09-30 10855042 bus:Audited 2024-10-01 2025-09-30 10855042 bus:Director3 2024-10-01 2025-09-30 10855042 bus:Director4 2024-10-01 2025-09-30 10855042 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP