Acorah Software Products - Accounts Production 16.2.800 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 09105096 Mr David Earl David Earl true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09105096 2023-08-31 09105096 2024-08-31 09105096 2023-09-01 2024-08-31 09105096 frs-core:CurrentFinancialInstruments 2024-08-31 09105096 frs-core:ShareCapital 2024-08-31 09105096 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09105096 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09105096 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 09105096 frs-bus:SmallEntities 2023-09-01 2024-08-31 09105096 frs-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 09105096 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09105096 1 2023-09-01 2024-08-31 09105096 frs-core:UnlistedNon-exchangeTraded 2024-08-31 09105096 frs-core:UnlistedNon-exchangeTraded 2023-08-31 09105096 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 09105096 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 09105096 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09105096 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 09105096 frs-bus:Director1 2023-09-01 2024-08-31 09105096 frs-countries:EnglandWales 2023-09-01 2024-08-31 09105096 2022-08-31 09105096 2023-08-31 09105096 2022-09-01 2023-08-31 09105096 frs-core:CurrentFinancialInstruments 2023-08-31 09105096 frs-core:ShareCapital 2023-08-31 09105096 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 09105096
Highview Shareholdings Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
FB Accountancy Services Limited
Chartered Certified Accountants
Unit 16, Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Contents
Page
Accountant's Report 1
Statement of Financial Position 2
Notes to the Financial Statements 3
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Highview Shareholdings Limited For The Year Ended 31 August 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Highview Shareholdings Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Highview Shareholdings Limited , as a body, in accordance with the terms of our engagement letter dated 31 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Highview Shareholdings Limited and state those matters that we have agreed to state to the director of Highview Shareholdings Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Highview Shareholdings Limited and its director as a body for our work or for this report.
It is your duty to ensure that Highview Shareholdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Highview Shareholdings Limited . You consider that Highview Shareholdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Highview Shareholdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
02/04/2025
FB Accountancy Services Limited
Chartered Certified Accountants
Unit 16, Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Page 1
Page 2
Statement of Financial Position
Registered number: 09105096
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 150,750 150,750
150,750 150,750
CURRENT ASSETS
Cash at bank and in hand 3,107,508 2,599,623
3,107,508 2,599,623
Creditors: Amounts Falling Due Within One Year 5 (198,749 ) (412,932 )
NET CURRENT ASSETS (LIABILITIES) 2,908,759 2,186,691
TOTAL ASSETS LESS CURRENT LIABILITIES 3,059,509 2,337,441
NET ASSETS 3,059,509 2,337,441
CAPITAL AND RESERVES
Called up share capital 6 1 1
Income Statement 3,059,508 2,337,440
SHAREHOLDERS' FUNDS 3,059,509 2,337,441
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr David Earl
Director
01/04/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Highview Shareholdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09105096 . The registered office is 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments
Unlisted
£
Cost
As at 1 September 2023 150,750
As at 31 August 2024 150,750
Provision
As at 1 September 2023 -
As at 31 August 2024 -
Net Book Value
As at 31 August 2024 150,750
As at 1 September 2023 150,750
The investment is shares in group undertakings and participating interests.
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 165,112 392,250
Accruals and deferred income 1,800 1,800
Amounts owed to group undertakings 31,837 18,882
198,749 412,932
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
7. Ultimate Controlling Party
The company's ultimate controlling party is David Earl by virtue of his ownership of 100% of the issued share capital in the company.
Page 3