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Registered Number: 07790085
England and Wales

 

 

 

HIGH POINT TECHNOLOGIES UK LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of High Point Technologies UK Ltd for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of High Point Technologies UK Ltd for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of High Point Technologies UK Ltd , as a body, in accordance with the terms of our engagement letter dated 07 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of High Point Technologies UK Ltd and state those matters that we have agreed to state to the Board of Directors of High Point Technologies UK Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than High Point Technologies UK Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that High Point Technologies UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of High Point Technologies UK Ltd . You consider that High Point Technologies UK Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of High Point Technologies UK Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2023



....................................................
Wood & Disney Limited
Lodge Park,Lodge Lane
Langham
Colchester
Essex
CO4 5NE
07 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 92,017    67,199 
92,017    67,199 
Current assets      
Debtors 6,891    157,792 
Cash at bank and in hand 38,155    136,639 
45,046    294,431 
Creditors: amount falling due within one year (874,658)   (663,238)
Net current liabilities (829,612)   (368,807)
 
Total assets less current liabilities (737,595)   (301,608)
Net liabilities (737,595)   (301,608)
 

Capital and reserves
     
Called up share capital 4 701,000    701,000 
Profit and loss account (1,438,595)   (1,002,608)
Shareholder's funds (737,595)   (301,608)
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 07 March 2024 and were signed on its behalf by:


-------------------------------
M Faux
Director
2
STATUTORY INFORMATION
Liteye UK 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.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: 
Computer equipment 33% Reducing Balance
Fixtures, fittings and office equipment 33% Reducing Balance
Demo equipment 33% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

EMPLOYEES AND DIRECTORS


Average number of employees during the year was 4 (2022 : 6).
3.

Tangible fixed assets

Cost or valuation Computer equipment   Fixtures, fittings and office equipment   Demo equipment   Total
  £   £   £   £
At 01 January 2023 7,686    32,382    165,208    205,276 
Additions 21,985    1,123    38,259    61,367 
Disposals      
At 31 December 2023 29,671    33,505    203,467    266,643 
Depreciation
At 01 January 2023 2,208    24,483    111,387    138,078 
Charge for year 5,222    2,830    28,496    36,548 
On disposals      
At 31 December 2023 7,430    27,313    139,883    174,626 
Net book values
Closing balance as at 31 December 2023 22,241    6,192    63,584    92,017 
Opening balance as at 01 January 2023 5,478    7,900    53,821    67,199 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
701,000 Ordinary shares of £1.00 each 701,000    701,000 
701,000    701,000 

3