HIGHBIRCH LIMITED

Company Registration Number:
10233111 (England and Wales)

Unaudited abridged accounts for the year ended 30 June 2024

Period of accounts

Start date: 01 July 2023

End date: 30 June 2024

HIGHBIRCH LIMITED

Contents of the Financial Statements

for the Period Ended 30 June 2024

Balance sheet
Notes

HIGHBIRCH LIMITED

Balance sheet

As at 30 June 2024


Notes
2024
2023


£
£
Fixed assets
Tangible assets: 3 37,197 42,996
Total fixed assets: 37,197 42,996
Current assets
Stocks: 8,419 8,803
Debtors:   165,389 78,653
Cash at bank and in hand: 19,339 63,008
Total current assets: 193,147 150,464
Creditors: amounts falling due within one year: 4 (74,320) (62,708)
Net current assets (liabilities): 118,827 87,756
Total assets less current liabilities: 156,024 130,752
Creditors: amounts falling due after more than one year:   (19,915) (29,926)
Total net assets (liabilities): 136,109 100,826
Capital and reserves
Called up share capital: 5 5
Profit and loss account: 136,104 100,821
Shareholders funds: 136,109 100,826

The notes form part of these financial statements

HIGHBIRCH LIMITED

Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 19 June 2025
and signed on behalf of the board by:

Name: Clive Coules
Status: Director

The notes form part of these financial statements

HIGHBIRCH LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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.

Tangible fixed assets and depreciation policy

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 - Plant & Machinery 15% reducing balance Motor Vehicles 25% reducing balance Fixtures & Fittings 15% reducing balance

Valuation and information policy

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.

HIGHBIRCH LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2024

2. Employees

2024 2023
Average number of employees during the period 18 19

HIGHBIRCH LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2024

3. Tangible Assets

Total
Cost £
At 01 July 2023 87,270
Additions 2,214
At 30 June 2024 89,484
Depreciation
At 01 July 2023 44,274
Charge for year 8,013
At 30 June 2024 52,287
Net book value
At 30 June 2024 37,197
At 30 June 2023 42,996

HIGHBIRCH LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2024

4. Creditors: amounts falling due within one year note

2024 2023 £ £ Trade creditors 10,529 18,365 Corporation tax 34,900 25,548 Other taxes and social security 1,715 2,082 VAT 7,328 9,798 Accruals and deferred income 8,105 1,300 Directors' loan accounts 11,743 5,615 Total 74,320 62,708