Hillhall Stores Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI624071

		31 May 2026		30 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		685		1,637

			685		1,637
CURRENT ASSETS
Stocks	5	18,279		27,113
Debtors	6	1,859		1,285
Cash at bank and in hand		11,464		26,246

		31,602		54,644
Creditors: Amounts Falling Due Within One Year	7	(26,600 )		(33,540 )

NET CURRENT ASSETS (LIABILITIES)			5,002		21,104

TOTAL ASSETS LESS CURRENT LIABILITIES			5,687		22,741

NET ASSETS			5,687		22,741

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			5,587		22,641

SHAREHOLDERS' FUNDS			5,687		22,741

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Hillhall Stores Ltd

Balance Sheet (continued)

As At 31 May 2026

For the period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Adeline Williamson

Director

24/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hillhall Stores Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI624071 . The registered office is Hillhall Stores, 1 Hillhall Gardens, Lisburn, Co Antrim, BT27 5DD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight Line - 4%
Plant & Machinery	Reducing Balance - 25%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Corporation tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for corporation tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 11 (2025: 13)

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Hillhall Stores Ltd

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 31 May 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 May 2025	1,320	28,595	29,915

As at 31 May 2026	1,320	28,595	29,915

Depreciation
As at 1 May 2025	582	27,696	28,278
Provided during the period	53	899	952

As at 31 May 2026	635	28,595	29,230

Net Book Value
As at 31 May 2026	685	-	685

As at 1 May 2025	738	899	1,637

5. Stocks

	31 May 2026	30 April 2025
	£	£
Stock	18,279	27,113

6. Debtors

	31 May 2026	30 April 2025
	£	£
Due within one year
Paypoint Control account	1,759	1,285
Directors' loan accounts	100	-

	1,859	1,285

7. Creditors: Amounts Falling Due Within One Year

	31 May 2026	30 April 2025
	£	£
Trade creditors	17,893	16,873
Corporation tax	2,100	1,980
Other taxes and social security	1,164	1,206
VAT	2,830	6,277
Other creditors	211	-
Lotto Control account	216	246

...CONTINUED

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Hillhall Stores Ltd

Notes to the Financial Statements (continued)

For the Period 1 May 2025 to 31 May 2026

Barclaycard	-	2,358
Accruals and deferred income	2,186	1,778
Directors' loan accounts	-	2,822

	26,600	33,540

8. Share Capital

	31 May 2026	30 April 2025
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2026
	£	£	£	£	£
Mr Graham Agnew	-	100	-	-	100

The above loan is unsecured, interest free and repayable on demand.

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