HYPERION AEROSPACE AND INDUSTRIAL INFRASTRUCTURE LIMITED

Registered number

11477394

Filleted Accounts

31 July 2025

HYPERION AEROSPACE AND INDUSTRIAL INFRASTRUCTURE LIMITED
Registered number:		11477394
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,449			14,858

Current assets
Debtors	4	403,802			445,034
Cash at bank and in hand		557,812			446,028
		961,614			891,062

Creditors: amounts falling due within one year	5	(329,810)			(545,841)

Net current assets			631,804			345,221

Net assets			638,253			360,079

Capital and reserves
Called up share capital			100			100
Profit and loss account			638,153			359,979

Shareholders' funds			638,253			360,079

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. Turhan Gungor
Director
Approved by the board on 31 July 2026

HYPERION AEROSPACE AND INDUSTRIAL INFRASTRUCTURE LIMITED
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% Reducing Balance
	Computer equipment			over 3 years
	Office equipment			over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					-		-


3	Tangible fixed assets
		Plant and machinery etc		Computer equipment		Office equipment		Total
£			£		£		£
	Cost
	At 1 August 2024	2,157		29,785		6,360		38,302
	Additions	-		2,377		3,337		5,714
	At 31 July 2025	2,157		32,162		9,697		44,016

	Depreciation
	At 1 August 2024	1,473		19,274		2,697		23,444
	Charge for the year	171		10,720		3,232		14,123
	At 31 July 2025	1,644		29,994		5,929		37,567

	Net book value
	At 31 July 2025	513		2,168		3,768		6,449
	At 31 July 2024	684		10,511		3,663		14,858


4	Debtors					2025		2024
£							£

	Trade debtors					371,459		390,137
	Other debtors					32,343		54,897
						403,802		445,034


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,362		-
	Taxation and social security costs					155,544		127,429
	Director's current account					172,904		402,624
	Other creditors					-		15,788
						329,810		545,841


6	Other information

	HYPERION AEROSPACE AND INDUSTRIAL INFRASTRUCTURE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Office 4 3/F Coachworks Arcade
	Northgate Street
	Chester
	United Kingdom
	CH1 2EY