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REGISTERED NUMBER: 09209230 (England and Wales)















HIGH POINT MANAGEMENT CONSULTANCY LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023






HIGH POINT MANAGEMENT CONSULTANCY LTD (REGISTERED NUMBER: 09209230)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HIGH POINT MANAGEMENT CONSULTANCY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: S J N Powell





REGISTERED OFFICE: High Point
Hyde Lea
Stafford
Staffordshire
ST18 9BG





REGISTERED NUMBER: 09209230 (England and Wales)

HIGH POINT MANAGEMENT CONSULTANCY LTD (REGISTERED NUMBER: 09209230)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,045 4,275
Investments 5 50,000 50,000
53,045 54,275

CURRENT ASSETS
Debtors 6 885 940
Cash at bank 113,835 60,035
114,720 60,975
CREDITORS
Amounts falling due within one year 7 (14,307 ) (9,349 )
NET CURRENT ASSETS 100,413 51,626
TOTAL ASSETS LESS CURRENT LIABILITIES 153,458 105,901

PROVISIONS FOR LIABILITIES (639 ) (812 )
NET ASSETS 152,819 105,089

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 152,818 105,088
SHAREHOLDERS' FUNDS 152,819 105,089

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.

HIGH POINT MANAGEMENT CONSULTANCY LTD (REGISTERED NUMBER: 09209230)

BALANCE SHEET - continued
30 SEPTEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 January 2024 and were signed by:





S J N Powell - Director


HIGH POINT MANAGEMENT CONSULTANCY LTD (REGISTERED NUMBER: 09209230)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

High Point Management Consultancy 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from business consultancy and management support is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date in which the service was provided.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - Straight line over 3 years
Computer equipment - Straight line over 3 years

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


HIGH POINT MANAGEMENT CONSULTANCY LTD (REGISTERED NUMBER: 09209230)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued
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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 10,687
Additions 1,818
Disposals (2,568 )
At 30 September 2023 9,937
DEPRECIATION
At 1 October 2022 6,412
Charge for year 3,048
Eliminated on disposal (2,568 )
At 30 September 2023 6,892
NET BOOK VALUE
At 30 September 2023 3,045
At 30 September 2022 4,275

HIGH POINT MANAGEMENT CONSULTANCY LTD (REGISTERED NUMBER: 09209230)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2022
and 30 September 2023 50,000
NET BOOK VALUE
At 30 September 2023 50,000
At 30 September 2022 50,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 940
Directors' loan accounts 885 -
885 940

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 200 4,400
Tax 13,717 4,334
Directors' current accounts - 211
Accruals and deferred income 390 404
14,307 9,349

8. CALLED UP SHARE CAPITAL

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

HIGH POINT MANAGEMENT CONSULTANCY LTD (REGISTERED NUMBER: 09209230)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
S J N Powell
Balance outstanding at start of year - -
Amounts advanced 885 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 885 -

The director's loan has been provided interest free. This loan is repayable on demand.