REGISTERED NUMBER: 10171677 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

HUGIS GEOSPATIAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T D Hughes

REGISTERED OFFICE:

31 Upper Gardner Street

Brighton

East Sussex

BN1 4AN

REGISTERED NUMBER:

10171677 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

29

67

CURRENT ASSETS

Debtors

5

1,575

3,321

Cash at bank

13,599

15,350

15,174

18,671

CREDITORS

Amounts falling due within one year

6

2,258

6,007

NET CURRENT ASSETS

12,916

12,664

TOTAL ASSETS LESS CURRENT LIABILITIES

12,945

12,731

PROVISIONS FOR LIABILITIES

7

6

13

NET ASSETS

12,939

12,718

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

12,938

12,717

SHAREHOLDERS' FUNDS

12,939

12,718

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The 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.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

T D Hughes - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents revenue recognised in the accounts excluding value added tax. Services are performed gradually over time so revenue is recognised as the company fulfils its contractual obligations and activity progresses by reference to the value of work performed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

33% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.

EMPLOYEES

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 June 2025

and 31 May 2026

1,674

DEPRECIATION

At 1 June 2025

1,607

Charge for year

38

At 31 May 2026

1,645

NET BOOK VALUE

At 31 May 2026

29

At 31 May 2025

67

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,358

3,104

Other debtors

217

217

1,575

3,321

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

1,425

5,486

Other creditors

833

521

2,258

6,007

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

6

13

Deferred

tax

£

Balance at 1 June 2025

13

Movement in year

(7

)

Balance at 31 May 2026

6

8.	ULTIMATE CONTROLLING PARTY

The company was under the control of T D Hughes, the director and shareholder of the company.