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REGISTERED NUMBER: 12012637 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31st May 2024

for

High Level Maintenance Limited

High Level Maintenance Limited (Registered number: 12012637)






Contents of the Financial Statements
for the year ended 31st May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


High Level Maintenance Limited

Company Information
for the year ended 31st May 2024







DIRECTORS: C J Fogarty
Mrs A M Fogarty
J J Fogarty





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 12012637 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

High Level Maintenance Limited (Registered number: 12012637)

Balance Sheet
31st May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 43,799 17,335
Tangible assets 5 58,620 63,042
102,419 80,377

CURRENT ASSETS
Debtors 6 24,378 49,015
Cash at bank 3,785 15,842
28,163 64,857
CREDITORS
Amounts falling due within one year 7 84,686 68,854
NET CURRENT LIABILITIES (56,523 ) (3,997 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,896

76,380

CREDITORS
Amounts falling due after more than one
year

8

(7,000

)

(13,000

)

PROVISIONS FOR LIABILITIES (14,004 ) (15,761 )
NET ASSETS 24,892 47,619

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 24,792 47,519
SHAREHOLDERS' FUNDS 24,892 47,619

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

High Level Maintenance Limited (Registered number: 12012637)

Balance Sheet - continued
31st May 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 10th January 2025 and were signed on its behalf by:





Mrs A M Fogarty - Director


High Level Maintenance Limited (Registered number: 12012637)

Notes to the Financial Statements
for the year ended 31st May 2024

1. STATUTORY INFORMATION

High Level Maintenance 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on reducing balance

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.

High Level Maintenance Limited (Registered number: 12012637)

Notes to the Financial Statements - continued
for the year ended 31st May 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st June 2023 25,335
Additions 33,331
At 31st May 2024 58,666
AMORTISATION
At 1st June 2023 8,000
Charge for year 6,867
At 31st May 2024 14,867
NET BOOK VALUE
At 31st May 2024 43,799
At 31st May 2023 17,335

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2023 112,239
Additions 14,375
At 31st May 2024 126,614
DEPRECIATION
At 1st June 2023 49,197
Charge for year 18,797
At 31st May 2024 67,994
NET BOOK VALUE
At 31st May 2024 58,620
At 31st May 2023 63,042

High Level Maintenance Limited (Registered number: 12012637)

Notes to the Financial Statements - continued
for the year ended 31st May 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,733 43,690
Amounts owed by participating interests 5,325 5,325
Other debtors 17,320 -
24,378 49,015

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,000 6,000
Amounts owed to participating interests 9,744 2,214
Taxation and social security 48,458 54,318
Other creditors 20,484 6,322
84,686 68,854

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 7,000 13,000

9. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.