Company Registration number: SC800273

Hillowton Eggs Ltd

Contents

Pages

Balance sheet	1 to 2
Notes to the financial statements	3 to 8

Hillowton Eggs Ltd

Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,751,770	1,406,996
Current assets
Stocks	5	30,999	178,410
Debtors	6	236,337	43,083
Cash at bank and in hand		156,779	2,084
		424,115	223,577
Creditors: Amounts falling due within one year	8	(402,076)	(1,728,692)
Net current assets/(liabilities)		22,039	(1,505,115)
Total assets less current liabilities		1,773,809	(98,119)
Creditors: Amounts falling due after more than one year	8	(1,400,999)	-
Net assets/(liabilities)		372,810	(98,119)
Capital and reserves
Called up share capital	9	120	120
Retained earnings		372,690	(98,239)
Shareholders' funds/(deficit)		372,810	(98,119)

Hillowton Eggs Ltd

Balance Sheet as at 28 February 2026 (continued)

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: SC800273

Approved and authorised by the Board on 21 May 2026 and signed on its behalf by:
 

......................................... Mr M G Boyd Director

Hillowton Eggs Ltd

Notes to the financial statements for the Year Ended 28 February 2026

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Cairnsmore House
Crichton Business Park
Bankend Road
Dumfries
DG1 4GW

These financial statements were authorised for issue by the Board on 21 May 2026.

2	ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102
Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small
companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Hillowton Eggs Ltd

Notes to the financial statements for the Year Ended 28 February 2026 (continued)

2	ACCOUNTING POLICIES (continued)

Tax

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	No depreciation
Plant and machinery	20% reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Hillowton Eggs Ltd

Notes to the financial statements for the Year Ended 28 February 2026 (continued)

2	ACCOUNTING POLICIES (continued)

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
 Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3	STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4	TANGIBLE ASSETS

	Land and buildings £	Plant and machinery £	Total £
Cost or valuation
At 1 March 2025	593,643	831,600	1,425,243
Additions	173,601	345,772	519,373
At 28 February 2026	767,244	1,177,372	1,944,616
Depreciation
At 1 March 2025	-	18,247	18,247
Charge for the year	-	174,599	174,599
At 28 February 2026	-	192,846	192,846
Carrying amount
At 28 February 2026	767,244	984,526	1,751,770
At 28 February 2025	593,643	813,353	1,406,996

Included within the net book value of land and buildings above is £767,244 (2025 - £593,643) in respect of freehold land and buildings.
 

Hillowton Eggs Ltd

Notes to the financial statements for the Year Ended 28 February 2026 (continued)

5

STOCKS

	2026 £	2025 £
Stock	30,999	178,410

6

DEBTORS

Current	2026 £	2025 £
Trade debtors	121,593	-
Prepayments	6,212	-
Other debtors	108,532	43,083
	236,337	43,083

Hillowton Eggs Ltd

Notes to the financial statements for the Year Ended 28 February 2026 (continued)

7	LOANS AND BORROWINGS

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,400,999	-

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	70,545	-
Bank overdrafts	-	1,379,522
	70,545	1,379,522

8

CREDITORS

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	70,545	1,379,522
Trade creditors		328,619	305,435
Directors' loan account		1,357	-
Accruals and deferred income		1,555	38,859
Other creditors		-	4,876
		402,076	1,728,692

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	1,400,999	-

Hillowton Eggs Ltd

Notes to the financial statements for the Year Ended 28 February 2026 (continued)

9	SHARE CAPITAL

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	120	120	120	120