REGISTERED NUMBER: 01955749 (England and Wales)

Audited Financial Statements

for the Period 1 April 2025 to 31 December 2025

for

Hyperion Systems Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S M Pannifer

R Guilley

J N Adkins

REGISTERED OFFICE:

Tweed House

12 The Mount

Guildford

Surrey

GU2 4HN

REGISTERED NUMBER:

01955749 (England and Wales)

SENIOR STATUTORY AUDITOR:

Susan Ambrose FCCA FCA

AUDITORS:

Butt Miller

Chartered Accountants and Statutory Auditor

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Intangible assets

4

327,898

334,110

Tangible assets

5

22,748

11,850

Investments

6

78,330

78,330

428,976

424,290

CURRENT ASSETS

Work in progress

7

59,086

89,309

Debtors

8

1,034,347

1,363,936

Cash at bank

129,225

226,939

1,222,658

1,680,184

CREDITORS

Amounts falling due within one year

9

(834,023

)

(419,539

)

NET CURRENT ASSETS

388,635

1,260,645

TOTAL ASSETS LESS CURRENT LIABILITIES

817,611

1,684,935

PROVISIONS FOR LIABILITIES

(2,000

)

(2,000

)

NET ASSETS

815,611

1,682,935

CAPITAL AND RESERVES

Called up share capital

89,795

89,795

Share premium

299,374

299,374

Retained earnings

426,442

1,293,766

SHAREHOLDERS' FUNDS

815,611

1,682,935

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 Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

J N Adkins - Director

1.	STATUTORY INFORMATION

Hyperion Systems 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.

The accounting period has been shortened to align the accounting date with that of the Group. As a result, the comparative amounts presented in the financial statements (including the notes) are not entirely comparable.

Preparation of consolidated financial statements

The financial statements contain information about Hyperion Systems Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is the amount derived from ordinary activities, and stated after trade discounts, other sales taxes and net of value added tax.

Income represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the statement of financial position date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software

Computer software is amortised over its estimated useful lives of 25 years. The residual values, useful lives and amortisation methods are reviewed by the directors annually, and adjusted prospectively if there is an indication of a significant change since the last reporting date.

Tangible fixed assets

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

Short leasehold

-

over the term of the primary lease

Fixtures, fittings and computer equipment

-

20-33% per annum of cost

Investments in subsidiaries

Investments in subsidiary undertakings are stated at cost less accumulated impairment losses.

Investments are reviewed for impairment if events or changes in circumstances indicate that the carrying values may not be recoverable.

Work in progress

Work in progress represents unbilled consultants time, plus expenses where appropriate. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to the value of the work performed.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Research and development

Expenditure on research and development is charged to the Income Statement in the year in which it is incurred with the exception of expenditure incurred in respect of the development of major new products where the outcome of those projects is assessed as being reasonably certain as regards viability and technical feasibility. Such expenditure is capitalised and amortised straight line over the estimated period of sale for each product, commencing in the year that sales of the product are first made.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts are capitalised in the Statement of Financial Position. Those held under hire purchase contracts are depreciated over their estimated useful lives.

The interest element of these obligations is charged to the Income Statement over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs

The company operates a defined contribution pension scheme and contributes to privately administered pension plans. Contributions payable are charged to the Income Statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 26 (2025 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

780,217

At 31 December 2025

780,217

AMORTISATION

At 1 April 2025

446,107

Charge for period

6,212

At 31 December 2025

452,319

NET BOOK VALUE

At 31 December 2025

327,898

At 31 March 2025

334,110

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Short

computer

leasehold

equipment

Totals

£

£

£

COST

At 1 April 2025

5,150

311,201

316,351

Additions

-

19,914

19,914

At 31 December 2025

5,150

331,115

336,265

DEPRECIATION

At 1 April 2025

4,377

300,124

304,501

Charge for period

773

8,243

9,016

At 31 December 2025

5,150

308,367

313,517

NET BOOK VALUE

At 31 December 2025

-

22,748

22,748

At 31 March 2025

773

11,077

11,850

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 December 2025

78,330

NET BOOK VALUE

At 31 December 2025

78,330

At 31 March 2025

78,330

7.	WORK IN PROGRESS

2025

2025

£

£

Work in progress

59,086

89,309

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

180,492

670,807

Amounts owed by group undertakings

747,333

626,489

Other debtors

79,362

-

Prepayments and accrued income

27,160

66,640

1,034,347

1,363,936

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

39,764

148,180

Amounts owed to group undertakings

224,825

-

Tax

91,601

91,601

Social security and other taxes

63,666

64,331

VAT

71,475

10,997

Other creditors

608

-

Accruals and deferred income

342,084

104,430

834,023

419,539

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2025

£

£

Within one year

85,000

54,000

Between one and five years

340,000

-

425,000

54,000

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Susan Ambrose FCCA FCA (Senior Statutory Auditor)

for and on behalf of Butt Miller

12.	ULTIMATE CONTROLLING PARTY

The immediate parent is Fime Services UK Limited which owns the whole of the issued share capital of Hyperion Systems Limited. The ultimate parent is Orchid Holdings, SAS which owns the whole of the issued share capital of Orchid HoldCo, SAS which in turn owns the whole of the issued share capital of Fime Services UK Limited.

The largest group of undertakings for which the group accounts have been drawn up is that headed by Orchid Holdings, SAS. The smallest group of undertakings for which the group accounts have been drawn up is that headed by Orchid HoldCo, SAS. Copies of all group financial statements are available from Orchid HoldCo, SAS, 118-120 Rue de Rivoli, 75001 Paris, France.