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Company No: 07555829 (England and Wales)

# HIGHAM VIEW CONSULTANCY SERVICES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

HIGHAM VIEW CONSULTANCY SERVICES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

HIGHAM VIEW CONSULTANCY SERVICES LIMITED

## BALANCE SHEET

As at 31 March 2025
HIGHAM VIEW CONSULTANCY SERVICES LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 12,124 |  | 10,454
|  | 12,124 |  | 10,454
Current assets |  |  |  |
Debtors | 4 | 3,000 |  | 34,557
Cash at bank and in hand |  | 49,541 |  | 66,580
|  | 52,541 |  | 101,137
Creditors: amounts falling due within one year | 5 | ( 23,353) |  | ( 56,220)
Net current assets |  | 29,188 |  | 44,917
Total assets less current liabilities |  | 41,312 |  | 55,371
Provision for liabilities |  | ( 2,820) |  | ( 2,403)
Net assets |  | 38,492 |  | 52,968
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 38,392 |  | 52,868
Total shareholders' funds |  | 38,492 |  | 52,968

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Higham View Consultancy Services Limited (registered number: 07555829) were approved and authorised for issue by the Board of Directors on 22 September 2025. They were signed on its behalf by:

C J Falder Director |

HIGHAM VIEW CONSULTANCY SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
HIGHAM VIEW CONSULTANCY SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Higham View Consultancy Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom. The address of the Company's registered office is Higham View, Legh Road, Knutsford, WA16 8LP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
**Rendering of services**
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
* the amount of revenue can be measured reliably;
* it is probable that the Company will receive the consideration due under the contract;
* the stage of completion of the contract at the end of the reporting period can be measured reliably; and
* the costs incurred and the costs to complete the contract can be measured reliably.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 5 years straight line
Plant and machinery | 10 years straight line
Office equipment | 5 years straight line
Other property, plant and equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

##### Post balance sheet event - Change in trade

After the year end, the company commenced a new trade in the sale and distribution of wine. The new trade commenced on 9 May 2025. The change occurred after the year end and does not relate to conditions existing at the balance sheet date, no adjustments have been made to the financial statements in respect of this event.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Office equipment |  | Other property, plant and equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2024 | 9,902 |  | 0 |  | 6,860 |  | 4,977 |  | 21,739
Additions | 0 |  | 5,750 |  | 0 |  | 0 |  | 5,750
At 31 March 2025 | 9,902 |  | 5,750 |  | 6,860 |  | 4,977 |  | 27,489
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2024 | 2,310 |  | 0 |  | 4,331 |  | 4,644 |  | 11,285
Charge for the financial year | 1,980 |  | 527 |  | 1,372 |  | 201 |  | 4,080
At 31 March 2025 | 4,290 |  | 527 |  | 5,703 |  | 4,845 |  | 15,365
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2025 | 5,612 |  | 5,223 |  | 1,157 |  | 132 |  | 12,124
At 31 March 2024 | 7,592 |  | 0 |  | 2,529 |  | 333 |  | 10,454

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by associates | 3,000 |  | 34,557

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Accruals | 1,995 |  | 1,926
Taxation and social security | 20,609 |  | 30,786
Other creditors | 749 |  | 23,508
| 23,353 |  | 56,220

#### 6. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2025 |  | 2024
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 845 |  | 841

#### 7. Related party transactions

Transactions with the entity's directors

At the balance sheet date, a director owed the company £207 (2024: the company owed the director £7,293).
During the year, the director was advanced £7,500, resulting in a closing balance of £207 owed to the company at the year end. No interest was charged on this balance.