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ELS HIGHPOINT LIMITED

Registered Number
05824452
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

ELS HIGHPOINT LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

MARMOR, Eleonora Diana

Registered Address

25 Parkside
London
NW7 2LJ

Registered Number

05824452 (England and Wales)
ELS HIGHPOINT LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,1981,081
1,1981,081
Current assets
Debtors415,66919,030
Cash at bank and on hand1,8395,317
17,50824,347
Creditors amounts falling due within one year5(12,291)(14,372)
Net current assets (liabilities)5,2179,975
Total assets less current liabilities6,41511,056
Creditors amounts falling due after one year6(6,311)(11,014)
Net assets10442
Capital and reserves
Called up share capital22
Profit and loss account10240
Shareholders' funds10442
The financial statements were approved and authorised for issue by the Director on 2 January 2025, and are signed on its behalf by:
MARMOR, Eleonora Diana
Director
Registered Company No. 05824452
ELS HIGHPOINT LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 June 236,7132,4569,169
Additions-516516
At 31 May 246,7132,9729,685
Depreciation and impairment
At 01 June 236,5751,5138,088
Charge for year34365399
At 31 May 246,6091,8788,487
Net book value
At 31 May 241041,0941,198
At 31 May 231389431,081
4.Debtors: amounts due within one year

2024

2023

££
Other debtors15,66919,030
Total15,66919,030
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts4,2474,131
Taxation and social security7,1419,381
Accrued liabilities and deferred income903860
Total12,29114,372
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts6,31111,014
Total6,31111,014
7.Related party transactions
During the year, total dividends of £30,500 (2023 - £40,665) were paid to the director. At the balance sheet date, the company owed £15,669 (2023 - £19,030) from the director, which is an interest free loan and was repaid fully within 9 months after the year ended 31st May 2024.