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Registered number: 12312998
Highflow Mechanical Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Sadler Davies
Top Floor
West Hill House
Dartford
Kent
DA1 2EU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12312998
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,209 59,938
49,209 59,938
CURRENT ASSETS
Debtors 5 199,910 202,429
Cash at bank and in hand 2,214 43,061
202,124 245,490
Creditors: Amounts Falling Due Within One Year 6 (205,529 ) (83,908 )
NET CURRENT ASSETS (LIABILITIES) (3,405 ) 161,582
TOTAL ASSETS LESS CURRENT LIABILITIES 45,804 221,520
PROVISIONS FOR LIABILITIES
Provisions For Charges - (80,074 )
Deferred Taxation (8,884 ) (10,992 )
NET ASSETS 36,920 130,454
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 36,820 130,354
SHAREHOLDERS' FUNDS 36,920 130,454
Page 1
Page 2
For the year ending 30 November 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.
On behalf of the board
Mr G J Double
Director
29th August 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Highflow Mechanical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12312998 . The registered office is 13 Broomfield Road, Bexleyheath, Kent, DA6 7PD.
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.
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:
Motor Vehicles 20% on reducing balance
Computer Equipment 20% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account 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. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 82,734 6,390 89,124
Additions - 1,818 1,818
As at 30 November 2024 82,734 8,208 90,942
Depreciation
As at 1 December 2023 27,668 1,518 29,186
Provided during the period 11,013 1,534 12,547
As at 30 November 2024 38,681 3,052 41,733
Net Book Value
As at 30 November 2024 44,053 5,156 49,209
As at 1 December 2023 55,066 4,872 59,938
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 113,708 117,048
Other debtors 86,202 85,381
199,910 202,429
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 113,752 -
Other creditors 40,733 33,759
Taxation and social security 51,044 50,149
205,529 83,908
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4