REGISTERED NUMBER: 04204259 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

HIGHSTONE MANAGEMENT LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M H Murat

REGISTERED OFFICE:

Ground Floor Office

262 Waterloo Road

London

London

SE1 8RQ

REGISTERED NUMBER:

04204259 (England and Wales)

ACCOUNTANTS:

Graeme Bruce & Partners LLP

940 Green Lanes

London

N21 2AD

FIXED ASSETS

Tangible assets

4

380,105

380,170

CURRENT ASSETS

Debtors

5

2,390

-

Cash at bank

18,201

89,809

20,591

89,809

CREDITORS

Amounts falling due within one year

6

477,543

512,426

NET CURRENT LIABILITIES

(456,952

)

(422,617

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(76,847

)

(42,447

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(77,847

)

(43,447

)

SHAREHOLDERS' FUNDS

(76,847

)

(42,447

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 24 September 2025 and were signed by:

M H Murat - Director

1.	STATUTORY INFORMATION

Highstone Management Ltd. 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

-

20% on cost

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

379,845

10,222

390,067

DEPRECIATION

At 1 May 2024

-

9,897

9,897

Charge for year

-

65

65

At 30 April 2025

-

9,962

9,962

NET BOOK VALUE

At 30 April 2025

379,845

260

380,105

At 30 April 2024

379,845

325

380,170

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

2,390

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

VAT

1,628

4,479

Other creditors

466,500

506,095

Accrued expenses

9,415

1,852

477,543

512,426

7.	RELATED PARTY DISCLOSURES

During the year the company paid interest to Millennium Property Company Limited of £6,750 (2024 £7,264) the directors of which are also directors of this company.