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REGISTERED NUMBER: 06228421 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2018

FOR

HIGHER EDUCATION ASSESSMENT &
DEVELOPMENT LIMITED

HIGHER EDUCATION ASSESSMENT &
DEVELOPMENT LIMITED (REGISTERED NUMBER: 06228421)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2018




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


HIGHER EDUCATION ASSESSMENT &
DEVELOPMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2018







DIRECTOR: K Exley



SECRETARY: P M Exley



REGISTERED OFFICE: Premier House
High Street
Crigglestone
Wakefield
West Yorkshire
WF4 3EB



REGISTERED NUMBER: 06228421 (England and Wales)



ACCOUNTANTS: D A Hill Accountancy Services Limited
10 Elmete Avenue
Roundhay
Leeds
West Yorkshire
LS8 2JX



BANKERS: Santander

HIGHER EDUCATION ASSESSMENT &
DEVELOPMENT LIMITED (REGISTERED NUMBER: 06228421)

ABRIDGED BALANCE SHEET
31 JULY 2018

31.7.18 31.7.17
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,485 11,032

CURRENT ASSETS
Debtors 4,827 13,787
Cash at bank 40,376 62,183
45,203 75,970
CREDITORS
Amounts falling due within one year 7,848 12,479
NET CURRENT ASSETS 37,355 63,491
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,840

74,523

PROVISIONS FOR LIABILITIES 1,802 2,096
NET ASSETS 45,038 72,427

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 44,938 72,327
SHAREHOLDERS' FUNDS 45,038 72,427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

HIGHER EDUCATION ASSESSMENT &
DEVELOPMENT LIMITED (REGISTERED NUMBER: 06228421)

ABRIDGED BALANCE SHEET - continued
31 JULY 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2018 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 23 October 2018 and were signed by:





K Exley - Director


HIGHER EDUCATION ASSESSMENT &
DEVELOPMENT LIMITED (REGISTERED NUMBER: 06228421)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2018

1. STATUTORY INFORMATION

Higher Education Assessment & Development 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year 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 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.

Pension costs and other post-retirement benefits

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2017 - 3 ) .

HIGHER EDUCATION ASSESSMENT &
DEVELOPMENT LIMITED (REGISTERED NUMBER: 06228421)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2018

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2017 46,516
Additions 1,737
At 31 July 2018 48,253
DEPRECIATION
At 1 August 2017 35,484
Charge for year 3,284
At 31 July 2018 38,768
NET BOOK VALUE
At 31 July 2018 9,485
At 31 July 2017 11,032