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REGISTERED NUMBER: 10642172 (England and Wales)










Unaudited Financial Statements

for the Period 1 March 2022 to 31 May 2023

for

High Brow HQ Limited

High Brow HQ Limited (Registered number: 10642172)






Contents of the Financial Statements
for the Period 1 March 2022 to 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


High Brow HQ Limited

Company Information
for the Period 1 March 2022 to 31 May 2023







DIRECTOR: Miss L Roberts





REGISTERED OFFICE: 4 Dairy Grove
Tarporley
Cheshire
CW6 9LU





REGISTERED NUMBER: 10642172 (England and Wales)





ACCOUNTANTS: Haines Watts
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS

High Brow HQ Limited (Registered number: 10642172)

Balance Sheet
31 May 2023

31.5.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 32,054 28,954
Tangible assets 5 65,046 4,257
97,100 33,211

CURRENT ASSETS
Stocks 5,620 4,570
Cash at bank - 4,399
5,620 8,969
CREDITORS
Amounts falling due within one year 6 38,216 3,855
NET CURRENT (LIABILITIES)/ASSETS (32,596 ) 5,114
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,504

38,325

CREDITORS
Amounts falling due after more than one
year

7

140,386

77,268
NET LIABILITIES (75,882 ) (38,943 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (75,883 ) (38,944 )
SHAREHOLDERS' FUNDS (75,882 ) (38,943 )

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 HQ Limited (Registered number: 10642172)

Balance Sheet - continued
31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2024 and were signed by:





Miss L Roberts - Director


High Brow HQ Limited (Registered number: 10642172)

Notes to the Financial Statements
for the Period 1 March 2022 to 31 May 2023

1. STATUTORY INFORMATION

High Brow HQ 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.

The financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

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 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2022 - 8 ) .

High Brow HQ Limited (Registered number: 10642172)

Notes to the Financial Statements - continued
for the Period 1 March 2022 to 31 May 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 March 2022 36,192
Additions 7,468
At 31 May 2023 43,660
AMORTISATION
At 1 March 2022 7,238
Charge for period 4,368
At 31 May 2023 11,606
NET BOOK VALUE
At 31 May 2023 32,054
At 28 February 2022 28,954

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2022 8,390
Additions 67,838
At 31 May 2023 76,228
DEPRECIATION
At 1 March 2022 4,133
Charge for period 7,049
At 31 May 2023 11,182
NET BOOK VALUE
At 31 May 2023 65,046
At 28 February 2022 4,257

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 28.2.22
£    £   
Bank loans and overdrafts 2,515 -
Finance leases 6,000 1,489
Taxation and social security 5,707 2,215
Other creditors 23,994 151
38,216 3,855

High Brow HQ Limited (Registered number: 10642172)

Notes to the Financial Statements - continued
for the Period 1 March 2022 to 31 May 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 28.2.22
£    £   
Bank loans 10,108 15,000
Finance leases 21,910 -
Other creditors 108,368 62,268
140,386 77,268

8. SECURED DEBTS

The following secured debts are included within creditors:

31.5.23 28.2.22
£    £   
Finance leases 27,910 1,489