REGISTERED NUMBER: 05132740 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

High Mill Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr B Routledge

Mrs J A Routledge

SECRETARY:

Mr B Routledge

REGISTERED OFFICE:

Number Sixty One

Alexandra Road

Lowestoft

Suffolk

NR32 1PL

REGISTERED NUMBER:

05132740 (England and Wales)

ACCOUNTANTS:

CUNNINGHAMS

Number Sixty One

Alexandra Road

Lowestoft

Suffolk

NR32 1PL

FIXED ASSETS

Investments

4

178,284

169,466

CURRENT ASSETS

Cash at bank

17,028

16,763

CREDITORS

Amounts falling due within one year

5

70,276

2,739

NET CURRENT (LIABILITIES)/ASSETS

(53,248

)

14,024

TOTAL ASSETS LESS CURRENT LIABILITIES

125,036

183,490

CAPITAL AND RESERVES

Called up share capital

600

600

Fair value reserve

112,163

103,346

Retained earnings

12,273

79,544

SHAREHOLDERS' FUNDS

125,036

183,490

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Mr B Routledge - Director

1.	STATUTORY INFORMATION

High Mill 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 as modified by the revaluation of certain assets.

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 (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 June 2024

169,466

Revaluations

8,818

At 31 May 2025

178,284

NET BOOK VALUE

At 31 May 2025

178,284

At 31 May 2024

169,466

Cost or valuation at 31 May 2025 is represented by:

Other

investments

£

Valuation in 2015

7,250

Valuation in 2016

21,750

Valuation in 2017

22,224

Valuation in 2018

22,463

Valuation in 2020

(15,249

)

Valuation in 2021

48,471

Valuation in 2022

2,842

Valuation in 2023

(14,692

)

Valuation in 2024

15,580

Valuation in 2025

8,818

Cost

58,827

178,284

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Tax

4,441

2,225

Directors' current accounts

65,415

113

Accrued expenses

420

401

70,276

2,739