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REGISTERED NUMBER: 05380025 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2023

FOR

HIGH SCHOOLS INTERNATIONAL LIMITED

HIGH SCHOOLS INTERNATIONAL LIMITED (REGISTERED NUMBER: 05380025)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HIGH SCHOOLS INTERNATIONAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 SEPTEMBER 2023







DIRECTORS: Ms I C Matthews
D Millar





SECRETARY: D Millar





REGISTERED OFFICE: The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ





REGISTERED NUMBER: 05380025 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

HIGH SCHOOLS INTERNATIONAL LIMITED (REGISTERED NUMBER: 05380025)

BALANCE SHEET
28 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 289 472

CURRENT ASSETS
Debtors 4 68,835 35,287
Cash at bank 41,299 204,652
110,134 239,939
CREDITORS
Amounts falling due within one year 5 48,742 111,485
NET CURRENT ASSETS 61,392 128,454
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,681

128,926

CREDITORS
Amounts falling due after more than one
year

6

-

37,500
NET ASSETS 61,681 91,426

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 61,680 91,425
61,681 91,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 February 2024 and were signed on its behalf by:





D Millar - Director


HIGH SCHOOLS INTERNATIONAL LIMITED (REGISTERED NUMBER: 05380025)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 SEPTEMBER 2023

1. 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 represents sales of services and is recognised at the point the customer is entitled to consideration.

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 - 25% on cost
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 5 ) .

HIGH SCHOOLS INTERNATIONAL LIMITED (REGISTERED NUMBER: 05380025)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 SEPTEMBER 2023

3. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 29 September 2022
and 28 September 2023 57,151 548 57,699
DEPRECIATION
At 29 September 2022 57,151 76 57,227
Charge for year - 183 183
At 28 September 2023 57,151 259 57,410
NET BOOK VALUE
At 28 September 2023 - 289 289
At 28 September 2022 - 472 472

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 67,439 33,891
Other debtors 1,396 1,396
68,835 35,287

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 10,000
Trade creditors 5,758 45,289
Social security and other taxes (584 ) 809
Other creditors 21,168 25,947
Directors' current accounts 20,000 20,000
Accruals and deferred income - 7,100
Accrued expenses 2,400 2,340
48,742 111,485

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years - 10,000
Bank loans - 2-5 years - 27,500
- 37,500

HIGH SCHOOLS INTERNATIONAL LIMITED (REGISTERED NUMBER: 05380025)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 SEPTEMBER 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 September 2023 and 28 September 2022:

2023 2022
£    £   
D Millar
Balance outstanding at start of year (20,000 ) -
Amounts repaid - (20,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (20,000 ) (20,000 )

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Millar.

This was by virtue of his 100% holding of the issued share capital.