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REGISTERED NUMBER: 07365001 (England and Wales)












HIGHCOUNTRY UK LIMITED

Unaudited Financial Statements

for the Year Ended 30 September 2023






HIGHCOUNTRY UK LIMITED (REGISTERED NUMBER: 07365001)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HIGHCOUNTRY UK LIMITED

Company Information
for the Year Ended 30 September 2023







DIRECTOR: K A Foo





REGISTERED OFFICE: The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB





REGISTERED NUMBER: 07365001 (England and Wales)





ACCOUNTANTS: The Bailey Partnership
Chartered Accountants
The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB

HIGHCOUNTRY UK LIMITED (REGISTERED NUMBER: 07365001)

Balance Sheet
30 September 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 626,049 45,136
Cash at bank and in hand 1,316 2
627,365 45,138
CREDITORS
Amounts falling due within one year 5 792,321 208,014
NET CURRENT LIABILITIES (164,956 ) (162,876 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(164,956

)

(162,876

)

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 (164,958 ) (162,878 )
SHAREHOLDERS' FUNDS (164,956 ) (162,876 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 director and authorised for issue on 28 January 2024 and were signed by:





K A Foo - Director


HIGHCOUNTRY UK LIMITED (REGISTERED NUMBER: 07365001)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Highcountry UK 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 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.

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.

Holiday pay
No liability is recognised in respect of holiday pay as employees are unable to carry forward holiday into future periods.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 626,049 45,136

HIGHCOUNTRY UK LIMITED (REGISTERED NUMBER: 07365001)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 6) 27,290 36,328
Other creditors 678,066 -
Directors' loan accounts 83,665 169,766
Accrued expenses 3,300 1,920
792,321 208,014

6. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts - 39
Bank loans 27,290 36,289
27,290 36,328

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

8. RESERVES
Retained
earnings
£   

At 1 October 2022 (162,878 )
Deficit for the year (2,080 )
At 30 September 2023 (164,958 )