BrightAccountsProduction v1.0.0 v1.0.0 2024-11-28 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The Principal Activity of the Company is the raising of poultry. 26 August 2026 4 NI724161 2025-11-30 NI724161 2024-11-27 NI724161 2024-11-28 2025-11-30 NI724161 uk-bus:PrivateLimitedCompanyLtd 2024-11-28 2025-11-30 NI724161 uk-curr:PoundSterling 2024-11-28 2025-11-30 NI724161 uk-bus:AbridgedAccounts 2024-11-28 2025-11-30 NI724161 uk-core:ShareCapital 2025-11-30 NI724161 uk-core:RetainedEarningsAccumulatedLosses 2025-11-30 NI724161 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-11-30 NI724161 uk-bus:FRS102 2024-11-28 2025-11-30 NI724161 uk-core:PlantMachinery 2024-11-28 2025-11-30 NI724161 2024-11-28 2025-11-30 NI724161 uk-bus:Director1 2024-11-28 2025-11-30 NI724161 uk-bus:Director2 2024-11-28 2025-11-30 NI724161 uk-bus:Director3 2024-11-28 2025-11-30 NI724161 uk-bus:Director4 2024-11-28 2025-11-30 NI724161 uk-bus:AuditExempt-NoAccountantsReport 2024-11-28 2025-11-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI724161

Hilltop Freerange Ltd

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

for the financial period from 28 November 2024 (date of incorporation) to 30 November 2025

HILLTOP FREERANGE LTD

Company Registration Number: NI724161

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 30 November 2025

|  |  | Nov 25
|  | Notes | £
Non-Current Assets

Property, plant and equipment |  | 6 | 55,443
|  |  | ─────────
Current Assets

Stocks |  |  | 96,945
Debtors |  |  | 359,048
Cash and cash equivalents |  |  | 249,766
|  |  | ─────────
|  |  | 705,759
|  |  | ─────────
Creditors: amounts falling due within one year |  |  | (263,425)
|  |  | ─────────
Net Current Assets |  |  | 442,334
|  |  | ─────────
Total Assets less Current Liabilities |  |  | 497,777
Creditors:

amounts falling due after more than one year |  |  | 29,447
|  |  | ─────────
Net Assets |  |  | 527,224
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100
Retained earnings |  |  | 527,124
|  |  | ─────────
Equity attributable to owners of the company |  |  | 527,224
|  |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

For the financial period from 28 November 2024 (date of incorporation) to 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 26 August 2026 and signed on its behalf by

Mr Colin Crawford |  |  | Mrs Jacqueline Crawford
Director |  |  | Director
Mr Adam Crawford |  |  | Mr Philip Crawford
Director |  |  | Director

HILLTOP FREERANGE LTD

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 28 NOVEMBER 2024 (DATE OF INCORPORATION) TO 30 NOVEMBER 2025

1. | General Information
| Hilltop Freerange Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI724161. The registered office of the company is 34a Ballybogey Road, Clough, Ballymena, Antrim, BT44 9SD which is also the principal place of business of the company. The Principal Activity of the Company is the raising of poultry. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 12 month 3 days period from 28 November 2024 (date of incorporation) to 30 November 2025.

4. | Statement on previous periods
| The company did not present financial statements for previous periods.

5. | Employees
| The average monthly number of employees, including directors, during the financial period was 4, (Nov 24 - 0).
|  | Nov 25
|  | Number
| Total | 4
|  | ═════════

6. | Property, plant and equipment
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 28 November 2024 | - | -
| Additions | 69,304 | 69,304
|  | ───────── | ─────────
| At 30 November 2025 | 69,304 | 69,304
|  | ───────── | ─────────
| Depreciation
| At 28 November 2024 | - | -
| Charge for the financial period | 13,861 | 13,861
|  | ───────── | ─────────
| At 30 November 2025 | 13,861 | 13,861
|  | ───────── | ─────────
| Net book value
| At 30 November 2025 | 55,443 | 55,443
|  | ═════════ | ═════════