Company registration number 04857416 (England and Wales)
HIKEN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2026
PAGES FOR FILING WITH REGISTRAR
HIKEN LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
HIKEN LIMITED
BALANCE SHEET
AS AT
30 JUNE 2026
30 June 2026
- 1 -
30 June 2026
30 September 2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
1,910
Current assets
Debtors
5
2,935
725
Cash at bank and in hand
2,576
33,451
5,511
34,176
Creditors: amounts falling due within one year
6
(5,411)
(14,206)
Net current assets
100
19,970
Total assets less current liabilities
100
21,880
Provisions for liabilities
-
0
(363)
Net assets
100
21,517
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
-
0
21,417
Total equity
100
21,517

For the financial period ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 August 2026 and are signed on its behalf by:
Mrs Deborah Woolley
Director
Company registration number 04857416 (England and Wales)
HIKEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2026
- 2 -
1
Accounting policies
Company information

Hiken Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Recreation Walk, Harleston, Norfolk, United Kingdom, IP20 9BX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of preparing the financial statements the intention is to close the company down. Accordingly the accounts have been prepared on a break-up basis.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Other intangible
Being amortised evenly over their estimated useful life of four years.
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

HIKEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2025
Number
Number
Total
2
2
HIKEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2026
- 4 -
3
Intangible fixed assets
Other intangible
£
Cost
At 1 October 2025
15,000
Disposals
(15,000)
At 30 June 2026
-
0
Amortisation and impairment
At 1 October 2025
15,000
Disposals
(15,000)
At 30 June 2026
-
0
Carrying amount
At 30 June 2026
-
0
At 30 September 2025
-
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2025
3,413
Disposals
(3,413)
At 30 June 2026
-
0
Depreciation and impairment
At 1 October 2025
1,503
Eliminated in respect of disposals
(1,503)
At 30 June 2026
-
0
Carrying amount
At 30 June 2026
-
0
At 30 September 2025
1,910
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
2,935
725
HIKEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2026
- 5 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
-
0
7,815
Other creditors
5,411
6,391
5,411
14,206
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
ordinary of £1 each
100
100
100
100
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