Highneal Group Limited Filleted Accounts Cover
Highneal Group Limited
Company No. 11185472
Information for Filing with The Registrar
30 June 2024
Highneal Group Limited Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 June 2024.
Principal activities
The principal activity of the company during the year under review was a holding company .
Director
The Director who served at any time during the year was as follows:
A.P. Criss
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
A.P. Criss
Director
24 March 2025
Highneal Group Limited Balance Sheet Registrar
at
30 June 2024
Company No.
11185472
Notes
2024
2023
£
£
Fixed assets
Investments
4
105,540105,540
105,540105,540
Total assets less current liabilities
105,540105,540
Creditors: Amounts falling due after more than one year
5
(104,240)
(104,240)
Net assets
1,3001,300
Capital and reserves
Called up share capital
1,3001,300
Total equity
1,3001,300
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 24 March 2025 and signed on its behalf by:
A.P. Criss
Director
24 March 2025
Highneal Group Limited Notes to the Accounts Registrar
for the year ended 30 June 2024
1
General information
Highneal Group Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 11185472
Its registered office is:
7 Union Court
Liverpool
L2 4SJ
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of dividends received from its subsidiary company holding.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
At 1 July 2023
105,540
105,540
At 30 June 2024
105,540
105,540
Provisions/Impairment
Net book values
At 30 June 2024
105,540
105,540
At 30 June 2023
105,540
105,540
5
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Amounts owed to group undertakings
104,240104,240
104,240104,240
6
Share Capital
130,000 one pence ordinary shares are allocated, called up and fully paid.
7
Related party disclosures
Transactions with related parties
Highneal Limited a 100% subsidiary of Highneal Group Limited is owed £104,240 at 30 June 2024.
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