REGISTERED NUMBER: SC639088 (Scotland)

HIGHER GRADE HOMES LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024

Page

Balance Sheet

1

FIXED ASSETS

14,394

19,192

CURRENT ASSETS

511,837

453,501

CREDITORS

Amounts falling due within one year

(351,274

)

(316,623

)

NET CURRENT ASSETS

160,563

136,878

TOTAL ASSETS LESS CURRENT LIABILITIES

174,957

156,070

CAPITAL AND RESERVES

174,957

156,070

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Higher Grade Homes Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC639088

Registered office:

11 Portland Road

Kilmarnock

Ayrshire

KA1 2BT

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 2 (2023 - 3 ) .

3.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date there was an amount of £345,614 due to the director by the company. There are no formal repayment terms and no interest was charged during the period.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 29th August 2025 and were signed by:

D Murdoch - Director