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REGISTERED NUMBER: 09925573 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Highbury Analytical Limited

Highbury Analytical Limited (Registered number: 09925573)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Highbury Analytical Limited (Registered number: 09925573)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,830 8,050

CURRENT ASSETS
Debtors 5 74,490 60,489
Cash at bank 2,388 15,895
76,878 76,384
CREDITORS
Amounts falling due within one year 6 75,536 51,065
NET CURRENT ASSETS 1,342 25,319
TOTAL ASSETS LESS CURRENT LIABILITIES 9,172 33,369

CREDITORS
Amounts falling due after more than one year 7 (6,666 ) (11,667 )

PROVISIONS FOR LIABILITIES (875 ) (830 )
NET ASSETS 1,631 20,872

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,629 20,870
SHAREHOLDERS' FUNDS 1,631 20,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2024 and were signed on its behalf by:





J D Holland - Director


Highbury Analytical Limited (Registered number: 09925573)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Highbury Analytical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09925573

Registered office: Ebenezer House
Ryecroft
Newcastle-under-Lyme
Staffordshire
ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Highbury Analytical Limited (Registered number: 09925573)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 February 2023 5,336 1,608 13,901 20,845
Additions - - 3,647 3,647
At 31 January 2024 5,336 1,608 17,548 24,492
DEPRECIATION
At 1 February 2023 1,068 742 10,985 12,795
Charge for year 534 173 3,160 3,867
At 31 January 2024 1,602 915 14,145 16,662
NET BOOK VALUE
At 31 January 2024 3,734 693 3,403 7,830
At 31 January 2023 4,268 866 2,916 8,050

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 74,490 60,489

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 19,500 5,000
Taxation and social security 48,107 29,664
Other creditors 7,929 16,401
75,536 51,065

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 6,666 11,667

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Other loans 14,500 14,500

Just Cashflow PLC has a charge over the company's assets. This charge was satisfied on the 12th April 2024.

9. OTHER FINANCIAL COMMITMENTS

The company has operating lease commitment of £6,973 (2023: £11,157). The relating leases are due to be satisfied in the year 2025.

Highbury Analytical Limited (Registered number: 09925573)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£    £   
J D Holland and Mrs S Holland
Balance outstanding at start of year 38,670 18,207
Amounts advanced 72,152 89,301
Amounts repaid (101,964 ) (68,838 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,858 38,670