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REGISTERED NUMBER: 04306416 (England and Wales)










HIGHLIGHT PROPERTIES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024






HIGHLIGHT PROPERTIES LIMITED (REGISTERED NUMBER: 04306416)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HIGHLIGHT PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: Mr A Harman





SECRETARY:





REGISTERED OFFICE: 96 The Coppice
Coventry
West Midlands
CV3 1EN





REGISTERED NUMBER: 04306416 (England and Wales)





ACCOUNTANTS: Shah & Co (Accountants) Ltd
Chartered Certified Accountants
Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB

HIGHLIGHT PROPERTIES LIMITED (REGISTERED NUMBER: 04306416)

BALANCE SHEET
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 133,054 133,078

CURRENT ASSETS
Cash at bank 1,910 1,250

CREDITORS
Amounts falling due within one year 5 (25,093 ) (18,520 )
NET CURRENT LIABILITIES (23,183 ) (17,270 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,871

115,808

CREDITORS
Amounts falling due after more than one
year

6

(22,841

)

(31,676

)
NET ASSETS 87,030 84,132

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 86,930 84,032
SHAREHOLDERS' FUNDS 87,030 84,132

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

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

The director acknowledges his 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.

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 23 July 2025 and were signed by:




Mr A Harman - Director


HIGHLIGHT PROPERTIES LIMITED (REGISTERED NUMBER: 04306416)

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

1. STATUTORY INFORMATION

Highlight Properties Limited 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.

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 etc - 15% on reducing balance and 10% on reducing balance

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

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

HIGHLIGHT PROPERTIES LIMITED (REGISTERED NUMBER: 04306416)

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023
and 31 October 2024 133,000 4,627 137,627
DEPRECIATION
At 1 November 2023 - 4,549 4,549
Charge for year - 24 24
At 31 October 2024 - 4,573 4,573
NET BOOK VALUE
At 31 October 2024 133,000 54 133,054
At 31 October 2023 133,000 78 133,078

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Taxation and social security 686 1,122
Other creditors 24,407 17,398
25,093 18,520

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans 22,841 31,676

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loan 22,841 31,676