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REGISTERED NUMBER: 09925573 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 January 2023

for

Highbury Analytical Limited
Highbury Analytical Limited (Registered number: 09925573)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


Highbury Analytical Limited (Registered number: 09925573)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,050 8,641

CURRENT ASSETS
Debtors 5 60,489 55,592
Cash at bank 15,895 9,632
76,384 65,224
CREDITORS
Amounts falling due within one year 6 51,065 53,700
NET CURRENT ASSETS 25,319 11,524
TOTAL ASSETS LESS CURRENT LIABILITIES 33,369 20,165

CREDITORS
Amounts falling due after more than one
year
7
(11,667
)
(16,667
)

PROVISIONS FOR LIABILITIES (830 ) (854 )
NET ASSETS 20,872 2,644

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 20,870 2,642
SHAREHOLDERS' FUNDS 20,872 2,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The notes form part of these financial statements

Page 1 continued...
Highbury Analytical Limited (Registered number: 09925573)

Balance Sheet - continued
31 January 2023


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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2023 and were signed on its behalf by:





J D Holland - Director


The notes form part of these financial statements

Page 2
Highbury Analytical Limited (Registered number: 09925573)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Highbury Analytical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09925573

Registered office: Ebenezer House
Ryecroft
Newcastle-under-Lyme
Staffordshire
ST5 2BE

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.


Page 3 continued...
Highbury Analytical Limited (Registered number: 09925573)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

2. ACCOUNTING POLICIES - continued
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
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 February 2022 5,336 1,459 10,986 17,781
Additions - 149 2,915 3,064
At 31 January 2023 5,336 1,608 13,901 20,845
DEPRECIATION
At 1 February 2022 534 525 8,081 9,140
Charge for year 534 217 2,904 3,655
At 31 January 2023 1,068 742 10,985 12,795
NET BOOK VALUE
At 31 January 2023 4,268 866 2,916 8,050
At 31 January 2022 4,802 934 2,905 8,641

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 18,000
Other debtors 60,489 37,592
60,489 55,592

Page 4 continued...
Highbury Analytical Limited (Registered number: 09925573)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,000 5,002
Taxation and social security 29,664 32,516
Other creditors 16,401 16,182
51,065 53,700

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 11,667 16,667

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Other loans 14,500 14,500

Just Cashflow PLC has a charge over the company's assets.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2023 and 31 January 2022:

2023 2022
£    £   
J D Holland and Mrs S Holland
Balance outstanding at start of year 18,207 36,628
Amounts advanced 89,301 65,000
Amounts repaid (68,838 ) (83,421 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 38,670 18,207

Page 5