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Registered Number: 12326313
England and Wales
HILLSNET WIRELESS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

HILLSNET WIRELESS LIMITED Contents Page For the year ended 30 November 2025
Company Information | 1
Directors' Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

HILLSNET WIRELESS LIMITED Company Information For the year ended 30 November 2025
Directors | Stanimir Hilev HILEV EMANUELE MANNINO
Registered Number | 12326313
Registered Office | 124 CITY ROAD LONDON ENGLAND EC1V 2NX
1

HILLSNET WIRELESS LIMITED Directors' Report For the year ended 30 November 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 30 November 2025. Principal activities Principal activity of the company during the financial year was of Information technology consultancy activities Directors The directors who served the company throughout the year were as follows:
Stanimir Hilev HILEV
EMANUELE MANNINO
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Stanimir Hilev HILEV Director
Date approved: 15 August 2026 2

HILLSNET WIRELESS LIMITED Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 3,595 |  | 7,191
|  | 3,595 |  | 7,191
Current assets |  |  |
Debtors | 4 | 24,330 |  | 26,795
Cash at bank and in hand |  | 2,108 |  | 5,532
|  | 26,438 |  | 32,327
Creditors: amount falling due within one year | 5 | (10,724) |  | (12,038)
Net current assets |  | 15,714 |  | 20,289
Total assets less current liabilities |  | 19,309 |  | 27,480
Net assets |  | 19,309 |  | 27,480
Capital and reserves |  |  |
Called up share capital | 6 | 100 |  | 100
Profit and loss account |  | 19,209 |  | 27,380
Shareholders' funds |  | 19,309 |  | 27,480
For the year ended 30 November 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 15 August 2026 and were signed on its behalf by:
------------------------------- Stanimir Hilev HILEV Director
3

HILLSNET WIRELESS LIMITED Notes to the Financial Statements For the year ended 30 November 2025
General Information HILLSNET WIRELESS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12326313, registration address 124 CITY ROAD, LONDON ENGLAND, EC1V 2NX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Straight Line
2. | Average number of employees Average number of employees during the year was 3 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 December 2024 | 14,383 |  | 14,383
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 14,383 |  | 14,383
Depreciation
At 01 December 2024 | 7,192 |  | 7,192
Charge for year | 3,596 |  | 3,596
On disposals | - |  | -
At 30 November 2025 | 10,788 |  | 10,788
Net book values
Closing balance as at 30 November 2025 | 3,595 |  | 3,595
Opening balance as at 01 December 2024 | 7,191 |  | 7,191
4. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 24,330 |  | 26,795
| 24,330 |  | 26,795
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1 |  | 0
Corporation Tax | 803 |  | 1,181
Directors' Current Accounts | 8,203 |  | 7,800
VAT | 1,717 |  | 3,057
| 10,724 |  | 12,038
6. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
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