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REGISTERED NUMBER: 11476102 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

HIGHDALE ACCOUNTING LTD

HIGHDALE ACCOUNTING LTD (REGISTERED NUMBER: 11476102)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HIGHDALE ACCOUNTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: Mrs E L C Lockwood





REGISTERED OFFICE: Highdale Cottage
217 Barnsley Road
Denby Dale
Huddersfield
West Yorkshire
HD8 8TS





REGISTERED NUMBER: 11476102 (England and Wales)





ACCOUNTANTS: Highdale Accounting Ltd
Highdale Cottage
217 Barnsley Road
Denby Dale
Huddersfield
West Yorkshire
HD8 8TS

HIGHDALE ACCOUNTING LTD (REGISTERED NUMBER: 11476102)

STATEMENT OF FINANCIAL POSITION
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 44,921 7,901

CURRENT ASSETS
Debtors 5 18,307 10,768
Cash at bank 15,794 31,296
34,101 42,064
CREDITORS
Amounts falling due within one year 6 16,957 16,495
NET CURRENT ASSETS 17,144 25,569
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,065

33,470

CREDITORS
Amounts falling due after more than one
year

7

(20,413

)

-

PROVISIONS FOR LIABILITIES (2,646 ) -
NET ASSETS 39,006 33,470

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 38,906 33,370
39,006 33,470

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HIGHDALE ACCOUNTING LTD (REGISTERED NUMBER: 11476102)

STATEMENT OF FINANCIAL POSITION - continued
31 JULY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 April 2025 and were signed by:





Mrs E L C Lockwood - Director


HIGHDALE ACCOUNTING LTD (REGISTERED NUMBER: 11476102)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Highdale Accounting Ltd 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

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on cost
Computer equipment - 33% on cost

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
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.

HIGHDALE ACCOUNTING LTD (REGISTERED NUMBER: 11476102)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


2. ACCOUNTING POLICIES - continued

Government grants
The accrual model has been adopted for grants received and are classified as revenue-based grant income.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 6,833 3,107 - 6,079 16,019
Additions 849 517 40,249 1,213 42,828
At 31 July 2024 7,682 3,624 40,249 7,292 58,847
DEPRECIATION
At 1 August 2023 4,130 632 - 3,356 8,118
Charge for year 604 515 2,516 2,173 5,808
At 31 July 2024 4,734 1,147 2,516 5,529 13,926
NET BOOK VALUE
At 31 July 2024 2,948 2,477 37,733 1,763 44,921
At 31 July 2023 2,703 2,475 - 2,723 7,901

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,473 7,922
Other debtors 1,834 2,846
18,307 10,768

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,602 -
Trade creditors 1,085 562
Taxation and social security 7,213 13,728
Other creditors 57 2,205
16,957 16,495

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 20,413 -