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2022-05-31 07230652 17 2021-06-01 2022-05-31 07230652 frs-core:CurrentFinancialInstruments 17 2022-05-31 07230652 frs-core:Non-currentFinancialInstruments 17 2022-05-31 07230652 18 2021-06-01 2022-05-31 07230652 frs-core:CurrentFinancialInstruments 18 2022-05-31 07230652 frs-core:Non-currentFinancialInstruments 18 2022-05-31 07230652 19 2021-06-01 2022-05-31 07230652 frs-core:CurrentFinancialInstruments 19 2022-05-31 07230652 frs-core:Non-currentFinancialInstruments 19 2022-05-31 07230652 20 2021-06-01 2022-05-31 07230652 frs-core:CurrentFinancialInstruments 20 2022-05-31 07230652 frs-core:Non-currentFinancialInstruments 20 2022-05-31 07230652 dpl-frs:Item1 2021-06-01 2022-05-31 07230652 dpl-frs:Item1 2021-05-31 07230652 dpl-frs:Item1 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item1 2021-06-01 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item1 2021-05-31 07230652 dpl-frs:CostSales dpl-frs:Item1 2022-05-31 07230652 dpl-frs:DistributionCosts dpl-frs:Item1 2021-06-01 2022-05-31 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2021-05-31 07230652 dpl-frs:Item4 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 07230652 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 07230652 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 07230652 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 07230652 dpl-frs:Item5 2021-06-01 2022-05-31 07230652 dpl-frs:Item5 2021-05-31 07230652 dpl-frs:Item5 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 07230652 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 07230652 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 07230652 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 07230652 dpl-frs:Item6 2021-06-01 2022-05-31 07230652 dpl-frs:Item6 2021-05-31 07230652 dpl-frs:Item6 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 07230652 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 07230652 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 07230652 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 07230652 dpl-frs:Item7 2021-06-01 2022-05-31 07230652 dpl-frs:Item7 2021-05-31 07230652 dpl-frs:Item7 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 07230652 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 07230652 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 07230652 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 07230652 dpl-frs:Item8 2021-06-01 2022-05-31 07230652 dpl-frs:Item8 2021-05-31 07230652 dpl-frs:Item8 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 07230652 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 07230652 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 07230652 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 07230652 dpl-frs:Item9 2021-06-01 2022-05-31 07230652 dpl-frs:Item9 2021-05-31 07230652 dpl-frs:Item9 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 07230652 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 07230652 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 07230652 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 07230652 dpl-frs:Item10 2021-06-01 2022-05-31 07230652 dpl-frs:Item10 2021-05-31 07230652 dpl-frs:Item10 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 07230652 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 07230652 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 07230652 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 07230652 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 07230652 dpl-frs:Item11 2021-06-01 2022-05-31 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Registered number: 07230652
HIGHFIELD HOUSE (SKIPTON) LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2023
Positive Practice
C/O Positive Practice
1 Primet Hill
Colne
Lancashire
BB8 9NF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07230652
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,500 17,500
Tangible Assets 5 11,467 12,628
28,967 30,128
CURRENT ASSETS
Debtors 6 56,859 36,241
Cash at bank and in hand (4,651 ) 2,602
52,208 38,843
Creditors: Amounts Falling Due Within One Year 7 22,270 5,650
NET CURRENT ASSETS (LIABILITIES) 74,478 44,493
TOTAL ASSETS LESS CURRENT LIABILITIES 103,445 74,621
Creditors: Amounts Falling Due After More Than One Year 8 (10,506 ) 10,138
PROVISIONS FOR LIABILITIES
Deferred Taxation (121 ) (121 )
NET ASSETS 92,818 84,638
CAPITAL AND RESERVES
Called up share capital 9 100 -
Profit and Loss Account 92,718 84,638
SHAREHOLDERS' FUNDS 92,818 84,638
Page 1
Page 2
For the year 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Debbie Davies
Director
20/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HIGHFIELD HOUSE (SKIPTON) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07230652 . The registered office is The Highfield Hotel, 58 Keighley Road, Skipton, Yorkshire, BD23 2ND.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 25,000
As at 31 May 2023 25,000
Amortisation
As at 1 June 2022 7,500
As at 31 May 2023 7,500
Net Book Value
As at 31 May 2023 17,500
As at 1 June 2022 17,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2022 1,034 - 24,198 1,243 26,475
Additions - 2,500 - 349 2,849
As at 31 May 2023 1,034 2,500 24,198 1,592 29,324
Depreciation
As at 1 June 2022 452 - 12,301 1,094 13,847
Provided during the period 146 625 2,974 265 4,010
As at 31 May 2023 598 625 15,275 1,359 17,857
Net Book Value
As at 31 May 2023 436 1,875 8,923 233 11,467
As at 1 June 2022 582 - 11,897 149 12,628
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 80 80
Other taxes and social security 674 674
Directors' loan accounts 56,105 35,587
Called up share capital not paid - (100 )
56,859 36,241
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,947 6,902
Corporation tax 2,564 4,246
VAT 11,238 11,238
Accruals and deferred income 1,137 -
Directors' loan accounts - 16,120
Amounts owed to related parties (44,156 ) (44,156 )
(22,270 ) (5,650 )
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 10,506 (10,138 )
10,506 (10,138 )
9. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid - (100 )
Called Up Share Capital has been paid up 100 100
Amount of Allotted, Called Up Share Capital 100 -
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5