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REGISTERED NUMBER: 13835237 (England and Wales)















HIGH BROW ADVISORY LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023






HIGH BROW ADVISORY LTD (REGISTERED NUMBER: 13835237)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HIGH BROW ADVISORY LTD

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTOR: H Jackson





REGISTERED OFFICE: Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS





REGISTERED NUMBER: 13835237 (England and Wales)





ACCOUNTANTS: Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

HIGH BROW ADVISORY LTD (REGISTERED NUMBER: 13835237)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,656 4,605

CURRENT ASSETS
Debtors 5 15,860 16,083
Cash at bank 21,744 23,096
37,604 39,179
CREDITORS
Amounts falling due within one year 6 (23,507 ) (29,548 )
NET CURRENT ASSETS 14,097 9,631
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,753

14,236

PROVISIONS FOR LIABILITIES 7 (188 ) (326 )
NET ASSETS 17,565 13,910

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,465 13,810
SHAREHOLDERS' FUNDS 17,565 13,910

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

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

HIGH BROW ADVISORY LTD (REGISTERED NUMBER: 13835237)

BALANCE SHEET - continued
31 December 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 director and authorised for issue on 6 March 2024 and were signed by:





H Jackson - Director


HIGH BROW ADVISORY LTD (REGISTERED NUMBER: 13835237)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023


1. STATUTORY INFORMATION

High Brow Advisory 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.

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 comprises the invoices value of services, net of value added tax, recognised on the completion of the service.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

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

HIGH BROW ADVISORY LTD (REGISTERED NUMBER: 13835237)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 6,650
Additions 1,555
At 31 December 2023 8,205
DEPRECIATION
At 1 January 2023 2,045
Charge for year 2,504
At 31 December 2023 4,549
NET BOOK VALUE
At 31 December 2023 3,656
At 31 December 2022 4,605

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,300 14,632
Other debtors 3,560 1,451
15,860 16,083

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 263 -
Taxation and social security 19,794 17,684
Other creditors 3,450 11,864
23,507 29,548

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 188 326

Deferred
tax
£   
Balance at 1 January 2023 326
Provided during year (138 )
Balance at 31 December 2023 188

HIGH BROW ADVISORY LTD (REGISTERED NUMBER: 13835237)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


8. RELATED PARTY DISCLOSURES

At 31st December 2023 loans of £3,450 were owed to the director. In 2022 loans of £4,453 were owed. These loans are interest free and repayable on demand.