0 false false false false false false false false false false true false false false false false false No description of principal activity 2023-10-01 Sage Accounts Production Advanced 2024 - FRS102_2024 325,454 325,454 325,454 xbrli:pure xbrli:shares iso4217:GBP 09207086 2023-10-01 2024-09-30 09207086 2024-09-30 09207086 2023-09-30 09207086 2022-10-01 2023-09-30 09207086 2023-09-30 09207086 2022-09-30 09207086 bus:Director2 2023-10-01 2024-09-30 09207086 core:WithinOneYear 2024-09-30 09207086 core:WithinOneYear 2023-09-30 09207086 core:ShareCapital 2024-09-30 09207086 core:ShareCapital 2023-09-30 09207086 core:RetainedEarningsAccumulatedLosses 2024-09-30 09207086 core:RetainedEarningsAccumulatedLosses 2023-09-30 09207086 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 09207086 core:Non-currentFinancialInstruments 2024-09-30 09207086 core:Non-currentFinancialInstruments 2023-09-30 09207086 bus:Director1 2023-10-01 2024-09-30 09207086 bus:SmallEntities 2023-10-01 2024-09-30 09207086 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 09207086 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09207086 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09207086 bus:FullAccounts 2023-10-01 2024-09-30
COMPANY REGISTRATION NUMBER: 09207086
Highground Properties Limited
Filleted Unaudited Financial Statements
30 September 2024
Highground Properties Limited
Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
Fixed assets
Investments
4
325,454
325,454
Current assets
Cash at bank and in hand
1
1
Creditors: amounts falling due within one year
5
327,194
327,194
---------
---------
Net current liabilities
327,193
327,193
---------
---------
Total assets less current liabilities
( 1,739)
( 1,739)
-------
-------
Capital and reserves
Called up share capital
1
1
Profit and loss account
( 1,740)
( 1,740)
-------
-------
Shareholders deficit
( 1,739)
( 1,739)
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 27 May 2025 , and are signed on behalf of the board by:
Mr B Brewster
Director
Company registration number: 09207086
Highground Properties Limited
Notes to the Financial Statements
Year ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor, 58-59 Great Marlborough Street, London, W1F 7JY.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at cash or other consideration expected to be paid or received and not discounted.
4. Investments
Shares in group undertakings
£
Cost
At 1 October 2023 and 30 September 2024
325,454
---------
Impairment
At 1 October 2023 and 30 September 2024
---------
Carrying amount
At 30 September 2024
325,454
---------
At 30 September 2023
325,454
---------
The company owns 100% of the issued share capital of the companies listed below:
i) Walter Humphries Limited.
ii) Neptune Skip Company Limited.
iii) Workrate Limited.
5. Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest
327,194
327,194
---------
---------
6. Controlling party
The company was under the control of Mr B Brewster throughout the current year. Mr B Brewster was the managing director and majority shareholder.