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COMPANY REGISTRATION NUMBER: 13805340
Highlight Planning Ltd
Filleted Unaudited Financial Statements
31 December 2023
Highlight Planning Ltd
Statement of Financial Position
31 December 2023
2023
2022
(restated)
Note
£
£
Fixed assets
Tangible assets
5
385
Current assets
Debtors
6
16,616
5,178
Cash at bank and in hand
48,466
27,899
--------
--------
65,082
33,077
Creditors: amounts falling due within one year
7
( 26,303)
( 10,499)
--------
--------
Net current assets
38,779
22,578
--------
--------
Total assets less current liabilities
39,164
22,578
--------
--------
Net assets
39,164
22,578
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
39,064
22,478
--------
--------
Shareholders funds
39,164
22,578
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Highlight Planning Ltd
Statement of Financial Position (continued)
31 December 2023
These financial statements were approved by the board of directors and authorised for issue on 8 October 2024 , and are signed on behalf of the board by:
Mr Ayoubkhani
Director
Company registration number: 13805340
Highlight Planning Ltd
Notes to the Financial Statements
Year ended 31 December 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 47 Elm Grove Road, Dinas Powys, CF64 4AB, Wales.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Tangible assets
Equipment
£
Cost
At 1 January 2023 (as restated)
Additions
385
----
At 31 December 2023
385
----
Depreciation
At 1 January 2023 and 31 December 2023
----
Carrying amount
At 31 December 2023
385
----
At 31 December 2022
----
6. Debtors
2023
2022
(restated)
£
£
Trade debtors
13,150
5,178
Other debtors
3,466
--------
-------
16,616
5,178
--------
-------
7. Creditors: amounts falling due within one year
2023
2022
(restated)
£
£
Bank loans and overdrafts
2,493
Corporation tax
9,829
6,204
Social security and other taxes
11,033
1,802
Other creditors
5,441
--------
--------
26,303
10,499
--------
--------
Included in Other Creditors above is £3,581 (2022: £0.00) owing to the Director.
8. Prior period errors
The prior period adjustment includes Dividends of £25,000 reported in error in the 2022 Financial Statements.