REGISTERED NUMBER: 09409186 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Hire Frequencies Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W A Smith

REGISTERED OFFICE:

128 City Road

London

EC1V 2NX

REGISTERED NUMBER:

09409186 (England and Wales)

ACCOUNTANTS:

Burnbecks Limited

Chartered Certified Accountants

71-75 Shelton Street

London

WC2H 9JQ

FIXED ASSETS

Tangible assets

4

1,324,089

725,231

Investments

5

13,500

-

1,337,589

725,231

CURRENT ASSETS

Stocks

172,505

-

Debtors

583,272

543,741

Cash at bank and in hand

148,963

71,833

904,740

615,574

CREDITORS

Amounts falling due within one year

867,482

602,855

NET CURRENT ASSETS

37,258

12,719

TOTAL ASSETS LESS CURRENT LIABILITIES

1,374,847

737,950

CREDITORS

Amounts falling due after more than one year

(565,554

)

(192,426

)

PROVISIONS FOR LIABILITIES

(226,967

)

(125,257

)

NET ASSETS

582,326

420,267

CAPITAL AND RESERVES

Called up share capital

320

20

Retained earnings

582,006

420,247

SHAREHOLDERS' FUNDS

582,326

420,267

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 director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

W A Smith - Director

1.	STATUTORY INFORMATION

Hire Frequencies Ltd 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.

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.

Improvements to property

-

over the term of the lease

Plant & machinery

-

10% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 26 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

1,352,064

Additions

767,240

At 31 March 2026

2,119,304

DEPRECIATION

At 1 April 2025

626,833

Charge for year

168,382

At 31 March 2026

795,215

NET BOOK VALUE

At 31 March 2026

1,324,089

At 31 March 2025

725,231

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

605,417

Additions

366,696

Transfer to ownership

(25,000

)

At 31 March 2026

947,113

DEPRECIATION

At 1 April 2025

184,426

Charge for year

88,668

Transfer to ownership

(17,091

)

At 31 March 2026

256,003

NET BOOK VALUE

At 31 March 2026

691,110

At 31 March 2025

420,991

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

13,500

At 31 March 2026

13,500

NET BOOK VALUE

At 31 March 2026

13,500