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Registered Number: 10899080
England and Wales

 

 

 

HIGHLANDER CONTROLS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director Denise Jane Fitzpatrick
Registered Number 10899080
Registered Office Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
Kent
TN4 9PA
Accountants OMB Tax Limited
Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
1
Director's report and financial statements
The director presents her annual report and the financial statements for the year ended 31 August 2024.
Principal activities
The principal activity of the Company during the financial year was the design of energy management systems for buildings, and installation.
Director
The director who served throughout the year was as follows:
Denise Jane Fitzpatrick
Statement of director's responsibilities
The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.  Company law requires the director to prepare financial statements for each financial year.  Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102).  Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the Company and the profit or loss of the Company for that period.

In preparing these financial statements, the director is required to:

- Select suitable accounting policies and then apply them consistently;
- Make judgements and accounting estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed (subject to any material departures disclosed); and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume continuation.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable her to ensure that the financial statements comply with the Companies Act 2006.  She is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the Company's website.

Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Denise Jane Fitzpatrick
Director

Date approved: 30 May 2025
2
You consider that the Company is exempt from an audit for the year ended 31 August 2024.

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.



OMB Tax Limited

Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
30 May 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 8,295    13,086 
Investments 4 17,377    17,377 
25,672    30,463 
Current assets      
Stocks 5 13,850    6,500 
Debtors 6 123,937    156,745 
Cash at bank and in hand 3,560    17,341 
141,347    180,586 
Creditors: amount falling due within one year 7 (223,522)   (237,649)
Net current assets (82,175)   (57,063)
 
Total assets less current liabilities (56,503)   (26,600)
Creditors: amount falling due after more than one year 8 (14,609)   (20,125)
Provisions for liabilities 9   (23,427)
Net assets (71,112)   (70,152)
 

Capital and reserves
     
Called up share capital 10 100    100 
Profit and loss account (71,212)   (70,252)
Shareholders' funds (71,112)   (70,152)
 


For the year ended 31 August 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 May 2025 and were signed by:


-------------------------------
Denise Jane Fitzpatrick
Director
4
General Information
Highlander Controls Limited is a private company, limited by shares, registered in England and Wales, under number 10899080, at Unit 10, Clayfield Mews, Newcomen Road, Tunbridge Wells, Kent, TN4 9PA.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006.

Basis of preparation
These financial statements are prepared on the going concern basis, under the historical cost convention, in accordance with the accounting policies more fully particularised below. The presentation currency is £ sterling because that is the operational currency of the Company.

Going concern basis
In preparing these financial statements, the director is required to assess the Companys ability to continue as a going concern. She has considered all available evidence for the Company which covers the 12 months from the date of signing these financial statements, with particular attention to likely cashflow requirements and future availability of adequate cashflow to the Company.

Based on her consideration, she is confident the Company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion she is satisfied that no material uncertainty exists. As a result of the above, the director concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching her conclusion.
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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation
Taxation represents the sum of tax currently payable and deferred tax recognised in the profit and loss account.  The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.  Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Improvements to property 10% Straight Line
Plant and Machinery 25% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the Company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.  Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any diminution in value.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.  Cost is determined using the first in first out method.  The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Improvements to property   Total
  £   £   £
At 01 September 2023 27,121    13,812    40,933 
Additions    
Disposals    
At 31 August 2024 27,121    13,812    40,933 
Depreciation
At 01 September 2023 23,711    4,136    27,847 
Charge for year 3,409    1,382    4,791 
On disposals    
At 31 August 2024 27,120    5,518    32,638 
Net book values
Closing balance as at 31 August 2024 1    8,294    8,295 
Opening balance as at 01 September 2023 3,410    9,676    13,086 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 September 2023 17,377    17,377 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 August 2024 17,377    17,377 

5.

Stocks

2024
£
  2023
£
Work-in-progress 5,250   
Stocks 8,600    6,500 
13,850    6,500 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade debtors 56,401    65,849 
Other Debtors 67,536    90,896 
123,937    156,745 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade creditors 66,588    61,205 
Bank Loans & Overdrafts 21,343    39,818 
Taxation and Social Security 108,932    114,220 
Other Creditors 26,659    22,406 
223,522    237,649 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 14,609    20,125 
14,609    20,125 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred tax   2,487 
Specific provision for legal settlement   20,940 
  23,427 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
50 Ordinary A shares of £1.00 each 50    50 
49 Ordinary B shares of £1.00 each 49    49 
1 Ordinary C share of £1.00 each  
100    100 

5