Hyperbark Ltd

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

Registered number: 16060834

		30 November 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,330

			1,330
CURRENT ASSETS
Stocks	5	714
Debtors	6	26,506
Cash at bank and in hand		47,412

		74,632
Creditors: Amounts Falling Due Within One Year	7	(65,132 )

NET CURRENT ASSETS (LIABILITIES)			9,500

TOTAL ASSETS LESS CURRENT LIABILITIES			10,830

NET ASSETS			10,830

CAPITAL AND RESERVES
Called up share capital	8		2
Profit and Loss Account			10,828

SHAREHOLDERS' FUNDS			10,830

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Hyperbark Ltd

Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 2025 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

Mr Anders Bach Director	Ms Clara Bach Director
29/10/2026

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

1. General Information

Hyperbark Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16060834 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.

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:

Plant & Machinery

20% Straight Line

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. Financial Instruments

Financial Instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Hyperbark Ltd

Notes to the Financial Statements (continued)

For the Period 5 November 2024 to 30 November 2025

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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 current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 5 November 2024	-
Additions	1,663

As at 30 November 2025	1,663

Depreciation
As at 5 November 2024	-
Provided during the period	333

As at 30 November 2025	333

Net Book Value
As at 30 November 2025	1,330

As at 5 November 2024	-

5. Stocks

	30 November 2025
	£
Finished goods	714

6. Debtors

	30 November 2025
	£
Due within one year
Trade debtors	15,548
Prepayments and accrued income	10,958

	26,506

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Hyperbark Ltd

Notes to the Financial Statements (continued)

For the Period 5 November 2024 to 30 November 2025

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Trade creditors	8,293
Corporation tax	2,717
VAT	11,152
Other creditors	6,319
Accruals and deferred income	28,401
Directors' loan accounts	8,250

	65,132

8. Share Capital

	30 November 2025
	£
Allotted, Called up and fully paid	2

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