REGISTERED NUMBER: 07677828 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

JOHN HILTON LIMITED

TRADING AS

JOHN HILTON

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E G Skinner

M A Foster

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

07677828 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

51,030

59,100

Investment property

5

550,000

550,000

601,030

609,100

CURRENT ASSETS

Debtors

6

31,848

23,155

Cash at bank and in hand

1,498,613

1,504,601

1,530,461

1,527,756

CREDITORS

Amounts falling due within one year

7

1,314,575

1,354,565

NET CURRENT ASSETS

215,886

173,191

TOTAL ASSETS LESS CURRENT LIABILITIES

816,916

782,291

CREDITORS

Amounts falling due after more than one year

8

(170,232

)

(182,392

)

PROVISIONS FOR LIABILITIES

9

(50,480

)

(52,450

)

NET ASSETS

596,204

547,449

CAPITAL AND RESERVES

Called up share capital

103

103

Revaluation reserve

116,497

116,497

Retained earnings

479,604

430,849

SHAREHOLDERS' FUNDS

596,204

547,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 July 2026 and were signed on its behalf by:

M A Foster - Director

E G Skinner - Director

1.	STATUTORY INFORMATION

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

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 historical cost convention as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

81,059

10,467

11,935

103,461

Additions

123

-

1,269

1,392

At 31 March 2026

81,182

10,467

13,204

104,853

DEPRECIATION

At 1 April 2025

28,439

10,027

5,895

44,361

Charge for year

7,920

110

1,432

9,462

At 31 March 2026

36,359

10,137

7,327

53,823

NET BOOK VALUE

At 31 March 2026

44,823

330

5,877

51,030

At 31 March 2025

52,620

440

6,040

59,100

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

550,000

NET BOOK VALUE

At 31 March 2026

550,000

At 31 March 2025

550,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2022

155,329

Cost

394,671

550,000

The investment property was valued on an open market basis on 31 March 2026 by the directors.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

23,848

14,004

Other debtors

4,000

4,000

Directors' loan accounts

-

1,151

Prepayments

4,000

4,000

31,848

23,155

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

12,027

11,039

Trade creditors

9,583

8,265

Client accounts

1,162,493

1,207,265

Tax

56,744

64,688

VAT

60,680

44,726

Other creditors

-

4,583

Pension liability

1,841

2,341

Directors' loan accounts

5,207

5,658

Accrued expenses

6,000

6,000

1,314,575

1,354,565

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

13,110

12,017

Bank loans - 2-5 years

45,910

42,345

Bank loans more 5 yr by instal

111,212

128,030

170,232

182,392

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

111,212

128,030

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

50,480

52,450

Deferred

tax

£

Balance at 1 April 2025

52,450

Accelerated capital allowances

(1,970

)

Balance at 31 March 2026

50,480

10.	ULTIMATE CONTROLLING PARTY

The company's directors each own half of the share capital, therefore, the company is not under the control of any one party.