HUGHES EGLOBAL DIGITAL HOLDINGS GROUP LTD


Directors	HUGHES, Ashley Leon
	HUGHES, Cameron Jack


Company Secretary	SMSA UK LTD


Registered Address	25 Hither Farm Road
	London
	SE3 9QT


Registered Number	15669305 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		1		1
			1		1
Current assets
Cash at bank and on hand		2		2
		2		2
Creditors amounts falling due within one year		(202)		(2)
Net current assets (liabilities)			(200)		-
Total assets less current liabilities			(199)		1
Net assets			(199)		1
Capital and reserves
Called up share capital			1		1
Profit and loss account			(200)		-
Shareholders' funds			(199)		1

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 25 July 2026, and are signed on its behalf by:

HUGHES, Ashley Leon
Director

HUGHES, Cameron Jack
Director

Registered Company No. 15669305

HUGHES EGLOBAL DIGITAL HOLDINGS GROUP LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A (FRS 102 1A) and the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime. The financial statements have been prepared under the historical cost convention. The company is exempt under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements as it qualifies as a small group. These financial statements present information for the company as an individual entity.

Basis of preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A (FRS 102 1A) and the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime.

The financial statements have been prepared under the historical cost convention.

The company is exempt under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements as it qualifies as a small group. These financial statements present information for the company as an individual entity.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds. Called-up Share Capital: Recorded at nominal value of shares issued. On 22 April 2024, 100% of the issued share capital of the company was acquired by HUGHES EGLOBAL DIGITAL HOLDINGS GROUP LTD, making it the immediate and ultimate parent undertaking. HUGHES EGLOBAL DIGITAL HOLDINGS GROUP LTD is incorporated in the United Kingdom.

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds. Called-up Share Capital: Recorded at nominal value of shares issued.

On 22 April 2024, 100% of the issued share capital of the company was acquired by HUGHES EGLOBAL DIGITAL HOLDINGS GROUP LTD, making it the immediate and ultimate parent undertaking. HUGHES EGLOBAL DIGITAL HOLDINGS GROUP LTD is incorporated in the United Kingdom.

2.	Average number of employees
	The average number of employees, including directors, during the year was 0 (2024 - 0)


		2026		2025
	Average number of employees during the year	0		0

3.	Fixed asset investments
	The company holds 100% of the issued share capital in HUGHES EPRODUCTS LTD, a private limited company incorporated in the United Kingdom. The investment was acquired via a share-for-share exchange and is held at cost of £1.

		Total
		£
	Cost or valuation
	At 01 April 25	1
	At 31 March 26	1
	Net book value
	At 31 March 26	1
	At 31 March 25	1

4.	Share capital
	The company has issued the following share capital: 51 A Ordinary shares of £0.01 each (£0.51) 49 B Ordinary shares of £0.01 each (£0.49) All shares are allotted, called-up and fully paid and carry equal rights to distributions and voting, except where specified in the Articles of Association.

5.	Controlling party
	The immediate and ultimate parent undertaking is HUGHES EGLOBAL DIGITAL HOLDINGS GROUP LTD (15669305), a company incorporated in the United Kingdom. The parent company holds 100% of the issued share capital of HUGHES EPRODUCTS LTD (14536966) as at 31 March 2025.

6.	Parent-subsidiary relationships
	The company holds 100% of the ordinary share capital of HUGHES EPRODUCTS LTD (14536966), a company incorporated in the United Kingdom. HUGHES EPRODUCTS LTD is the only subsidiary undertaking.