Hi-Juice Limited Company accounts

COMPANY REGISTRATION NUMBER: 03863526

Hi-Juice Limited

Unaudited Financial Statements

31 October 2025

Hi-Juice Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Director's report	1

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	6

Hi-Juice Limited

Director's Report

Year ended 31 October 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 October 2025 .

Principal activities

The principal activity of the company during the year was that education, training and support serrvices.

Director

The director who served the company during the year was as follows:

Mr. K.K. Pindoria

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 5 July 2026 and signed on behalf of the board by:

Mr. K.K. Pindoria
Director

Registered office:

59a High Street

Barkingside

Ilford

Essex

1G6 2AE

Hi-Juice Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Hi-Juice Limited

Year ended 31 October 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 October 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

STANLEY KENNER & CO Chartered accountants

PO Box 28781 London E18 2WX

5 July 2026

Hi-Juice Limited

Statement of Income and Retained Earnings

Year ended 31 October 2025

	2025	2024
Note	£	£
Turnover	3,044	2,983

	-------	-------
Gross profit	3,044	2,983

Administrative expenses	16,218	16,298
	--------	--------
Operating loss	( 13,174)	( 13,315)

		--------	--------
Loss before taxation	5	( 13,174)	( 13,315)

Tax on loss	–	–
	--------	--------
Loss for the financial year and total comprehensive income	( 13,174)	( 13,315)
	--------	--------

Retained losses at the start of the year	( 125,012)	( 111,697)
	---------	---------
Retained losses at the end of the year	( 138,186)	( 125,012)
	---------	---------

All the activities of the company are from continuing operations.

Hi-Juice Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	6	1	1
Tangible assets	7	81	461
		----	----
		82	462

Current assets

Debtors	8	549	685
Cash at bank and in hand		489	975
		-------	-------
		1,038	1,660

Creditors: amounts falling due within one year	9	137,043		124,871
		---------		---------
Net current liabilities			136,005	123,211
			---------	---------
Total assets less current liabilities			( 135,923)	( 122,749)

Provisions	2,163	2,163
	---------	---------
Net liabilities	( 138,086)	( 124,912)
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 138,186)	( 125,012)
	---------	---------
Shareholders deficit	( 138,086)	( 124,912)
	---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Hi-Juice Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 5 July 2026 , and are signed on behalf of the board by:

Mr. K.K. Pindoria
Director

Company registration number: 03863526

Hi-Juice Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 59a High Street, Barkingside, Ilford, Essex, 1G6 2AE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern basis

The director is aware that at the year end the balance sheet is showing net liabilities, however the director has pledged his ongoing financial support to the company and therefore the accounts have been prepared on a going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	10% straight line
Patents & licences	-	25% reducing balance

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & fittings	-	10% straight line
Equipment	-	25% reducing balance

A full year's depreciation charge is provided in the year an asset is purchased, whilst no charge is made in the year of sale.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	380	507
	----	----

6. Intangible assets

	Goodwill	Patents, trademarks and licences	Total
	£	£	£
Cost
At 1 November 2024 and 31 October 2025	24,000	20,000	44,000
	--------	--------	--------
Amortisation
At 1 November 2024 and 31 October 2025	23,999	20,000	43,999
	--------	--------	--------
Carrying amount
At 31 October 2025	1	–	1
	--------	--------	--------
At 31 October 2024	1	–	1
	--------	--------	--------

7. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 November 2024 and 31 October 2025	19,717	39,170	58,887
	--------	--------	--------
Depreciation
At 1 November 2024	19,534	38,892	58,426
Charge for the year	47	333	380
	--------	--------	--------
At 31 October 2025	19,581	39,225	58,806
	--------	--------	--------
Carrying amount
At 31 October 2025	136	( 55)	81
	--------	--------	--------
At 31 October 2024	183	278	461
	--------	--------	--------

8. Debtors

	2025	2024
	£	£
Trade debtors	326	435
Other debtors	223	250
	----	----
	549	685
	----	----

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	137,043	124,871
	---------	---------

10. Director's advances, credits and guarantees

There were no overdrawn directors loan account balances in existence at 31 October 2025 or at 31 October 2024.

11. Related party transactions

AThe company was under the joint control of Mr. K.K. Pindoria and Mrs. A.S. Pindoria throughout the current and previous year.