27 May 2022 false No description of principal activity Taxfiler 2023.11.1 14137208business:PrivateLimitedCompanyLtd2022-05-272023-05-31 141372082022-05-26 141372082022-05-272023-05-31 14137208business:AuditExempt-NoAccountantsReport2022-05-272023-05-31 14137208business:FilletedAccounts2022-05-272023-05-31 141372082023-05-31 14137208business:Director12022-05-272023-05-31 14137208business:CompanySecretary12022-05-272023-05-31 14137208business:RegisteredOffice2022-05-272023-05-31 14137208core:WithinOneYear2023-05-31 14137208core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 14137208core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 14137208core:PreviouslyStatedAmount2023-05-31 14137208business:SmallEntities2022-05-272023-05-31 14137208countries:EnglandWales2022-05-272023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 14137208 (England and Wales)
HIGH SPIRIT RESOURCES LIMITED Unaudited accounts for the period from 27 May 2022 to 31 May 2023
HIGH SPIRIT RESOURCES LIMITED Unaudited accounts Contents
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HIGH SPIRIT RESOURCES LIMITED Company Information for the period from 27 May 2022 to 31 May 2023
Director
Li Cai
Secretary
RF SECRETARIES LIMITED
Company Number
14137208 (England and Wales)
Registered Office
71-75 SHELTON STREET COVENT GARDEN LONDON WC2H 9JQ UNITED KINGDOM
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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HIGH SPIRIT RESOURCES LIMITED Statement of financial position as at 31 May 2023
2023 
Notes
£ 
Current assets
Cash at bank and in hand
24,063 
Creditors: amounts falling due within one year
(21,665)
Net current assets
2,398 
Net assets
2,398 
Capital and reserves
Called up share capital
100 
Profit and loss account
2,298 
Shareholders' funds
2,398 
For the period ending 31 May 2023 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 October 2023 and were signed on its behalf by
Li Cai Director Company Registration No. 14137208
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HIGH SPIRIT RESOURCES LIMITED Notes to the Accounts for the period from 27 May 2022 to 31 May 2023
1
Statutory information
HIGH SPIRIT RESOURCES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14137208. The registered office is 71-75 SHELTON STREET, COVENT GARDEN, LONDON, WC2H 9JQ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Creditors: amounts falling due within one year
2023 
£ 
Taxes and social security
1,593 
Other creditors
836 
Loans from directors
18,637 
Accruals
599 
21,665 
5
Average number of employees
During the period the average number of employees was 4.
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