Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07790085 Mr B Moffit-Jackson Mr C McRorie Mr S Baseley true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07790085 2023-12-31 07790085 2024-12-31 07790085 2024-01-01 2024-12-31 07790085 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07790085 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07790085 frs-core:PlantMachinery 2024-01-01 2024-12-31 07790085 frs-core:ShareCapital 2024-12-31 07790085 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 07790085 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07790085 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07790085 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 07790085 frs-bus:SmallEntities 2024-01-01 2024-12-31 07790085 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07790085 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07790085 1 2024-01-01 2024-12-31 07790085 frs-bus:Director1 2024-01-01 2024-12-31 07790085 frs-bus:Director2 2024-01-01 2024-12-31 07790085 frs-bus:Director3 2024-01-01 2024-12-31 07790085 frs-countries:EnglandWales 2024-01-01 2024-12-31 07790085 2022-12-31 07790085 2023-12-31 07790085 2023-01-01 2023-12-31 07790085 frs-core:ShareCapital 2022-12-31 07790085 frs-core:ShareCapital 2023-12-31 07790085 frs-core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 07790085 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-12-31 07790085 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07790085
High Point Technologies UK Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Abridged Financial Statements 5—6
Page 1
Company Information
Directors Mr B Moffit-Jackson
Mr C McRorie
Mr S Baseley
Company Number 07790085
Registered Office Lodge Park, Lodge Lane
Langham
Colchester
Essex
CO4 5NE
Accountants Wood & Disney Ltd
Chartered Accountants
Lodge Park, Lodge Lane
Langham
Colchester
Essex
CO4 5NE
Page 1
Page 2
Abridged Balance Sheet
Registered number: 07790085
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 92,017
- 92,017
CURRENT ASSETS
Debtors - 6,891
Cash at bank and in hand 22,309 38,155
22,309 45,046
Creditors: Amounts Falling Due Within One Year (1,179,140 ) (874,658 )
NET CURRENT ASSETS (LIABILITIES) (1,156,831 ) (829,612 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,156,831 ) (737,595 )
NET LIABILITIES (1,156,831 ) (737,595 )
CAPITAL AND RESERVES
Called up share capital 6 701,000 701,000
Profit and Loss Account (1,857,831 ) (1,438,595 )
SHAREHOLDERS' FUNDS (1,156,831) (737,595)
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For the year ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr B Moffit-Jackson
Director
01/05/2025
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 January 2023 701,000 (1,002,608 ) (301,608)
Loss for the year and total comprehensive income - (435,987 ) (435,987)
As at 31 December 2023 and 1 January 2024 701,000 (1,438,595 ) (737,595)
Loss for the year and total comprehensive income - (419,236 ) (419,236)
As at 31 December 2024 701,000 (1,857,831 ) (1,156,831)
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Notes to the Abridged Financial Statements
1. General Information
High Point Technologies UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07790085 . The registered office is Lodge Park, Lodge Lane, Langham, Colchester, Essex, CO4 5NE.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. 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:
Plant & Machinery 33% Reducing Balance
Fixtures & Fittings 33% Reducing Balance
Computer Equipment 33% Reducing Balance
2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 4)
2 4
4. Interest Payable and Similar Charges
2024 2023
£ £
Other finance charges - 424
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5. Tangible Assets
Total
£
Cost
As at 1 January 2024 266,643
Disposals (266,643 )
As at 31 December 2024 -
Depreciation
As at 1 January 2024 174,626
Provided during the period 5,108
Disposals (179,734 )
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 92,017
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 701,000 701,000
7. Ultimate Controlling Party
The company is a wholly owned subsidiary of Liteye Systems, Inc., a company incorporated in the United States of America (USA). The ultimate parent company is High Point UAS, LLC, a company incorporated in the USA. 
The ultimate parent company was High Point Holdco, LLC which wholly owned High Point Aerotechnologies, Inc., which wholly owned Liteye Systems, Inc. 
On 22 March 2024, High Point Holdco, LLC contributed High Point Aerotechnologies, Inc. and its subsidiaries to DZYNE Technologies, LLC in exchange for a minority shareholding in High Point UAS, LLC. High Point UAS, LLC,  wholly owns Delta UAS Acquisition, LLC which in turn wholly owns DZYNE Technologies, LLC. All companies are incorporated in the USA.
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