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REGISTERED NUMBER: 07872644 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

Highstone Land & Planning Ltd

Highstone Land & Planning Ltd (Registered number: 07872644)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Highstone Land & Planning Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: S Hawley
Mrs J Hawley
Mrs L Lloyd
G Lloyd
C Hunter





REGISTERED OFFICE: Highstone
329 Wakefield Road
Denby Dale
West Yorkshire
HD8 8RX





REGISTERED NUMBER: 07872644 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

Highstone Land & Planning Ltd (Registered number: 07872644)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 883 1,099

CURRENT ASSETS
Stocks 44,827 31,827
Debtors 5 210,776 660,058
Cash at bank and in hand 6,214 114,768
261,817 806,653
CREDITORS
Amounts falling due within one year 6 258,693 229,282
NET CURRENT ASSETS 3,124 577,371
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,007

578,470

PROVISIONS FOR LIABILITIES 218 272
NET ASSETS 3,789 578,198

CAPITAL AND RESERVES
Called up share capital 150 145
Retained earnings 3,639 578,053
SHAREHOLDERS' FUNDS 3,789 578,198

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Highstone Land & Planning Ltd (Registered number: 07872644)

Balance Sheet - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 November 2023 and were signed on its behalf by:





Mrs J Hawley - Director


Highstone Land & Planning Ltd (Registered number: 07872644)

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

1. STATUTORY INFORMATION

Highstone Land & Planning Ltd 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 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 comprises the value of services performed and fees recharged during the period.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Stocks
Stock is valued at the lower of cost and net realisable value. Cost includes the purchase price of land options plus attributable overheads.

Financial instruments
Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Highstone Land & Planning Ltd (Registered number: 07872644)

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

2. ACCOUNTING POLICIES - continued

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
Computer
equipment
£   
COST
At 1 April 2022 1,648
Additions 500
At 31 March 2023 2,148
DEPRECIATION
At 1 April 2022 549
Charge for year 716
At 31 March 2023 1,265
NET BOOK VALUE
At 31 March 2023 883
At 31 March 2022 1,099

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 119,257 46,514
Other debtors 91,519 613,544
210,776 660,058

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 4,950 536
Taxation and social security 189,621 175,609
Other creditors 64,122 53,137
258,693 229,282

Highstone Land & Planning Ltd (Registered number: 07872644)

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

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.23 31.3.22
£    £   
Mrs J Hawley and S Hawley
Balance outstanding at start of year 226,875 -
Amounts advanced - 226,875
Amounts repaid (226,875 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 226,875

Mrs L Lloyd
Balance outstanding at start of year 302,500 -
Amounts advanced - 302,500
Amounts repaid (302,500 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 302,500

Miss A Hawley
Balance outstanding at start of year 76,125 -
Amounts advanced - 76,125
Amounts repaid (76,125 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 76,125