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Registered number: 01942888
Highfields Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Grenfell James Associates Limited
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mrs J T Temple Purcell
Mr R Rammell
Secretary Mrs J T Temple Purcell
Company Number 01942888
Registered Office 13 The Courtyard Timothy's Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Accountants Grenfell James Associates Limited
13 The Courtyard
Timothy's Bridge Road
Stratford-upon-Avon
Warwickshire
CV37 9NP
Page 1
Page 2
Balance Sheet
Registered number: 01942888
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 184,174
- 184,174
CURRENT ASSETS
Debtors 5 212,053 19,844
Cash at bank and in hand 20,126 91,121
232,179 110,965
Creditors: Amounts Falling Due Within One Year 6 (725,862 ) (430,250 )
NET CURRENT ASSETS (LIABILITIES) (493,683 ) (319,285 )
TOTAL ASSETS LESS CURRENT LIABILITIES (493,683 ) (135,111 )
Creditors: Amounts Falling Due After More Than One Year 7 (8,369 ) (18,333 )
NET LIABILITIES (502,052 ) (153,444 )
CAPITAL AND RESERVES
Called up share capital 300 300
Profit and Loss Account (502,352 ) (153,744 )
SHAREHOLDERS' FUNDS (502,052) (153,444)
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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 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 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 Profit and Loss Account.
On behalf of the board
Mrs J T Temple Purcell
Director
17/03/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Highfields Services 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. 
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.
2.2. Going Concern Disclosure
The director of the company has confirmed that sufficient financial support will be provided to enable this company to continue its operations for a period of not less than 12 months from the 31/08/2024 the balance sheet is signed and accordingly the financial statements are prepared on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,rebates, value added tax and other sales taxes. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight line over 25 years
Plant & Machinery 15% on cost and 10% on cost
Motor Vehicles 25% on cost
Computer Equipment 15% on Cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
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. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 259,491 121,741 11,160 39,940 432,332
Disposals (259,491 ) (121,741 ) - - (381,232 )
As at 31 August 2024 - - 11,160 39,940 51,100
...CONTINUED
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Depreciation
As at 1 September 2023 142,202 54,856 11,160 39,940 248,158
Disposals (142,202 ) (54,856 ) - - (197,058 )
As at 31 August 2024 - - 11,160 39,940 51,100
Net Book Value
As at 31 August 2024 - - - - -
As at 1 September 2023 117,289 66,885 - - 184,174
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 157 11,812
Other debtors 211,896 8,032
212,053 19,844
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 93,875 286,876
Bank loans and overdrafts 10,000 10,000
Other creditors 619,256 130,518
Taxation and social security 2,731 2,856
725,862 430,250
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 8,369 18,333
Page 6