Registration number: 11394186

Hili Coffee House (UK) Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Hili Coffee House (UK) Limited

Company Information

Directors

Dr H A M Al-Mharmah Mrs N M Bateman

Registered office

Wellesley House 204 London Road Waterlooville Hampshire England PO7 7AN

Accountants

MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Hili Coffee House (UK) Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hili Coffee House (UK) Limited for the year ended 31 December 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Hili Coffee House (UK) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Hili Coffee House (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Hili Coffee House (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hili Coffee House (UK) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Hili Coffee House (UK) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Hili Coffee House (UK) Limited. You consider that Hili Coffee House (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Hili Coffee House (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

20 July 2026

Hili Coffee House (UK) Limited

(Registration number: 11394186)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	9,375	30,152
Tangible assets	5	1,015,129	1,101,670
		1,024,504	1,131,822
Current assets
Stocks	6	405,428	193,318
Debtors	7	485,418	452,510
Cash at bank and in hand		464,584	301,512
		1,355,430	947,340
Creditors: Amounts falling due within one year	8	(254,124)	(133,685)
Net current assets		1,101,306	813,655
Total assets less current liabilities		2,125,810	1,945,477
Creditors: Amounts falling due after more than one year	8	(5,409,396)	(4,589,618)
Net liabilities		(3,283,586)	(2,644,141)
Capital and reserves
Called up share capital	9	1	1
Retained earnings		(3,283,587)	(2,644,142)
Shareholders' deficit		(3,283,586)	(2,644,141)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 July 2026 and signed on its behalf by:
 

......................................... Dr H A M Al-Mharmah Director

Hili Coffee House (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

These financial statements were authorised for issue by the Board on 20 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

All figures are presented in British Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants relating to revenue expenditure are recognised in income over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Hili Coffee House (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	20% Straight line
Fixtures and fittings	20% Straight line
Computer Equipment	20% Straight line

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Franchise Cost	20% straight line
Lease Premium	Over the period of the lease

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Hili Coffee House (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 43 (2024 - 43).

4	Intangible assets

	Trademarks, patents and licenses  £	Other intangible assets  £	Total £
Cost or valuation
At 1 January 2025	116,870	75,000	191,870
At 31 December 2025	116,870	75,000	191,870
Amortisation
At 1 January 2025	105,538	56,180	161,718
Amortisation charge	11,332	9,445	20,777
At 31 December 2025	116,870	65,625	182,495
Carrying amount
At 31 December 2025	-	9,375	9,375
At 31 December 2024	11,332	18,820	30,152

Hili Coffee House (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	2,016,196	2,016,196
Additions	199,241	199,241
Disposals	(3,878)	(3,878)
At 31 December 2025	2,211,559	2,211,559
Depreciation
At 1 January 2025	914,526	914,526
Charge for the year	281,904	281,904
At 31 December 2025	1,196,430	1,196,430
Carrying amount
At 31 December 2025	1,015,129	1,015,129
At 31 December 2024	1,101,670	1,101,670

6

Stocks

	2025 £	2024 £
Other inventories	405,428	193,318

7

Debtors

Current	2025 £	2024 £
Trade debtors	19,610	17,679
Prepayments	180,743	264,750
Other debtors	285,065	170,081
	485,418	452,510

Hili Coffee House (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	95,908	70,574
Taxation and social security	119,820	26,347
Accruals and deferred income	29,941	27,656
Other creditors	8,455	9,108
	254,124	133,685

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other financial liabilities	5,409,396	4,589,618

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	1	1	1	1

10	Related party transactions

Summary of transactions with parent

Included in other creditors due after one year is an amount of £5,409,396 (2024: £4,589,618) owed to Emirates Hospitality Restaurant Management LLC. Emirates Hospitality has indicated that they will not demand repayment within the next 12 months and this support will continue for the forseeable future.