1 April 2023 false No description of principal activity Taxfiler 2024.6 SC732292business:PrivateLimitedCompanyLtd2023-04-012024-05-31 SC7322922023-03-31 SC7322922023-04-012024-05-31 SC732292business:AuditExempt-NoAccountantsReport2023-04-012024-05-31 SC732292business:FilletedAccounts2023-04-012024-05-31 SC7322922024-05-31 SC732292business:Director12023-04-012024-05-31 SC732292business:RegisteredOffice2023-04-012024-05-31 SC732292core:WithinOneYear2024-05-31 SC732292core:AfterOneYear2024-05-31 SC732292core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC732292core:PreviouslyStatedAmount2024-05-31 SC732292business:SmallEntities2023-04-012024-05-31 SC732292countries:Scotland2023-04-012024-05-31 SC732292core:LandBuildings2023-04-012024-05-31 SC732292core:LandBuildings2023-03-31 SC732292core:LandBuildings2024-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC732292 (Scotland)
Higher Link International Culture, Communication & Trade Ltd Unaudited accounts for the period from 1 April 2023 to 31 May 2024
Higher Link International Culture, Communication & Trade Ltd Unaudited accounts Contents
Page
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Higher Link International Culture, Communication & Trade Ltd Company Information for the period from 1 April 2023 to 31 May 2024
Director
Baichuan Xue
Company Number
SC732292 (Scotland)
Registered Office
6/24 Drummond Street Edinburgh Midlothian EH8 9TU Scotland
Accountants
Brendan Lacey Accounting 34 South Chesters Medway Bonnyrigg EH19 3GG
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Higher Link International Culture, Communication & Trade Ltd Statement of financial position as at 31 May 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
150,580 
Current assets
Cash at bank and in hand
(531)
Creditors: amounts falling due within one year
(2,365)
Net current liabilities
(2,896)
Total assets less current liabilities
147,684 
Creditors: amounts falling due after more than one year
(139,092)
Net assets
8,592 
Capital and reserves
Profit and loss account
8,592 
Shareholders' funds
8,592 
For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 March 2025 and were signed on its behalf by
Baichuan Xue Director Company Registration No. SC732292
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Higher Link International Culture, Communication & Trade Ltd Notes to the Accounts for the period from 1 April 2023 to 31 May 2024
1
Statutory information
Higher Link International Culture, Communication & Trade Ltd is a private company, limited by shares, registered in Scotland, registration number SC732292. The registered office is 6/24 Drummond Street, Edinburgh, Midlothian, EH8 9TU, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5%
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 April 2023
- 
Additions
150,580 
At 31 May 2024
150,580 
Depreciation
At 31 May 2024
- 
Net book value
At 31 May 2024
150,580 
5
Creditors: amounts falling due within one year
2024 
£ 
Trade creditors
350 
Taxes and social security
2,015 
2,365 
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Higher Link International Culture, Communication & Trade Ltd Notes to the Accounts for the period from 1 April 2023 to 31 May 2024
6
Creditors: amounts falling due after more than one year
2024 
£ 
Other creditors
139,092 
7
Average number of employees
During the period the average number of employees was 0.
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