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REGISTERED NUMBER: 09101129 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

HIGHFIELD ASSESSMENTS LTD

HIGHFIELD ASSESSMENTS LTD (REGISTERED NUMBER: 09101129)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HIGHFIELD ASSESSMENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Dr J P Shotbolt
Dr L A Richards





REGISTERED OFFICE: 31 High Street
Haverhill
Suffolk
CB9 8AD





REGISTERED NUMBER: 09101129 (England and Wales)





ACCOUNTANTS: Streets Hackett Griffey LLP
Accountants & Business Advisers
31 High Street
Haverhill
Suffolk
CB9 8AD

HIGHFIELD ASSESSMENTS LTD (REGISTERED NUMBER: 09101129)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 48,617 65,339

CURRENT ASSETS
Debtors 5 128,205 124,475
Cash at bank 78,817 50,929
207,022 175,404
CREDITORS
Amounts falling due within one year 6 110,723 65,232
NET CURRENT ASSETS 96,299 110,172
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,916

175,511

PROVISIONS FOR LIABILITIES 12,154 16,335
NET ASSETS 132,762 159,176

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 132,662 159,076
SHAREHOLDERS' FUNDS 132,762 159,176

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

HIGHFIELD ASSESSMENTS LTD (REGISTERED NUMBER: 09101129)

BALANCE SHEET - continued
30 JUNE 2024


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 6 November 2024 and were signed on its behalf by:




Dr J P Shotbolt - Director



Dr L A Richards - Director


HIGHFIELD ASSESSMENTS LTD (REGISTERED NUMBER: 09101129)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Highfield Assessments 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.

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 the amount derived from ordinary activities, stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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.

3. EMPLOYEES AND DIRECTORS

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

HIGHFIELD ASSESSMENTS LTD (REGISTERED NUMBER: 09101129)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS
Motor Computer
Equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 47,934 59,950 9,292 117,176
Additions 4,696 - 1,607 6,303
At 30 June 2024 52,630 59,950 10,899 123,479
DEPRECIATION
At 1 July 2023 31,928 12,442 7,467 51,837
Charge for year 10,005 11,877 1,143 23,025
At 30 June 2024 41,933 24,319 8,610 74,862
NET BOOK VALUE
At 30 June 2024 10,697 35,631 2,289 48,617
At 30 June 2023 16,006 47,508 1,825 65,339

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 84,609 76,935
Other debtors 43,596 47,540
128,205 124,475

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 81,822 47,460
Other creditors 28,901 17,772
110,723 65,232