Hilltop Developments Notts Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13379638 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Hilltop Developments Notts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

S D Johnson

Mrs H M Johnson

REGISTERED OFFICE:

The Hollies

Bilborough Road

Nottingham

NG8 4DR

REGISTERED NUMBER:

13379638 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

136,344

180,194

Investment property

5

897,716

675,115

1,034,060

855,309

CURRENT ASSETS

Stocks

70,909

-

Debtors

6

38,405

16,058

Cash at bank

27,346

13,238

136,660

29,296

CREDITORS

Amounts falling due within one year

7

(14,219

)

(6,401

)

NET CURRENT ASSETS

122,441

22,895

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,156,501

878,204

CREDITORS

Amounts falling due after more than one
year

8

(1,106,136

)

(814,436

)

NET ASSETS

50,365

63,768

CAPITAL AND RESERVES

Called up share capital

9

4

Retained earnings

50,361

63,764

SHAREHOLDERS' FUNDS

50,365

63,768

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 directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

S D Johnson - Director

1.	STATUTORY INFORMATION

Hilltop Developments Notts Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 June 2025

1,436

210,999

1,673

214,108

Additions

-

1,434

At 31 May 2026

1,436

210,999

3,107

215,542

DEPRECIATION

At 1 June 2025

350

32,938

626

33,914

Charge for year

217

44,515

552

45,284

At 31 May 2026

567

77,453

1,178

79,198

NET BOOK VALUE

At 31 May 2026

869

133,546

1,929

136,344

At 31 May 2025

1,086

178,061

1,047

180,194

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

675,115

Additions

222,601

At 31 May 2026

897,716

NET BOOK VALUE

At 31 May 2026

897,716

At 31 May 2025

675,115

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

31,335

9,600

Other debtors

7,070

6,458

38,405

16,058

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

2,099

554

Taxation and social security

11,105

4,957

Other creditors

1,015

890

14,219

6,401

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Hire purchase contracts

88,000

Other creditors

1,018,136

726,436

1,106,136

814,436

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

4

Ordinary

£1

4

10.	RELATED PARTY DISCLOSURES

The company had an outstanding directors loan in the name of Mr S D Johnson of £1,018,136 (2025: £726,436) at the year end. This is included in other creditors in note 9. This loan is interest free and repayable on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hilltop Developments Notts Limited for the year ended 31 May 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Hilltop Developments Notts Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hilltop Developments Notts Limited and state those matters that we have agreed to state to the Board of Directors of Hilltop Developments Notts Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hilltop Developments Notts Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hilltop Developments Notts Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Hilltop Developments Notts Limited. You consider that Hilltop Developments Notts Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hilltop Developments Notts Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

11 September 2026