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Registered number: 00396748 HIGH POINT EDMONTON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 MARCH 2025
HIGH POINT EDMONTON LIMITED REGISTERED NUMBER: 00396748 BALANCE SHEET AS AT 30 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 160,720 |  | 167,043
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 18,714 |  | 19,464 |
Cash at bank and in hand |  | 146,670 |  | 110 |
|  | 165,384 |  | 19,574 |
Creditors: amounts falling due within one year | 7 | (206,799) |  | (59,479) |
Net current liabilities |  |  | (41,415) |  | (39,905)
Total assets less current liabilities |  |  | 119,305 |  | 127,138
Creditors: amounts falling due after more than one year | 8 |  | (504,500) |  | (504,500)
Net assets excluding pension asset/liability |  |  | (385,195) |  | (377,362)
Pension asset/liability |  |  | (69,000) |  | (72,000)
Net liabilities |  |  | (454,195) |  | (449,362)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 168,000 |  | 168,000
Profit and loss account |  |  | (622,195) |  | (617,362)
|  |  | (454,195) |  | (449,362)
Page 1
HIGH POINT EDMONTON LIMITED REGISTERED NUMBER: 00396748 BALANCE SHEET (CONTINUED) AS AT 30 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 October 2025.
R A Hall
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
HIGH POINT EDMONTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025
1. | General information
High Point Edmonton Limited, (the "Company") is a private company limited by shares and incorporated in England and Wales. Its registration number is 00396748 and its registered office is Colesgrove Manor, Halstead Hill, Goffs Oak, Waltham Cross, Hertfordshire, EN7 5ND. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company no longer trades but is continued to be financially supported by the shareholders.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following annual basis:
|  |  |  | Freehold property | - | straight line over 50 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.5 | Creditors
Short term creditors are measured at the transaction price. Page 3
HIGH POINT EDMONTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Defined benefit pension plan
The Company operates a defined benefit plan for certain employees. A defined benefit plan defines the pension benefit that the employee will receive on retirement, usually dependent upon several factors including but not limited to age, length of service and remuneration. A defined benefit plan is a pension plan that is not a defined contribution plan. The liability recognised in the Balance sheet in respect of the defined benefit plan is the present value of the defined benefit obligation at the end of the balance sheet date less the fair value of plan assets at the balance sheet date (if any) out of which the obligations are to be settled. The defined benefit obligation is calculated using the projected unit credit method. Annually the company engages independent actuaries to calculate the obligation. The present value is determined by discounting the estimated future payments using market yields on high quality corporate bonds that are denominated in sterling and that have terms approximating to the estimated period of the future payments ('discount rate'). The fair value of plan assets is measured in accordance with the FRS 102 fair value hierarchy and in accordance with the Company's policy for similarly held assets. This includes the use of appropriate valuation techniques. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to other comprehensive income. These amounts together with the return on plan assets, less amounts included in net interest, are disclosed as 'Remeasurement of net defined benefit liability'. The cost of the defined benefit plan, recognised in profit or loss as employee costs, except where included in the cost of an asset, comprises: a) the increase in net pension benefit liability arising from employee service during the period; and b) the cost of plan introductions, benefit changes, curtailments and settlements. The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation and the fair value of plan assets. This cost is recognised in the Statement of Comprehensive income as a 'finance charge'.
| 2.7 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.8 | Interest income
Interest income is recognised in the Statement of Comprehensive income using the effective interest method. Page 4
HIGH POINT EDMONTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 5
HIGH POINT EDMONTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Judgements in applying accounting policies There were no judgements in applying accounting policies during the period. Accounting judgements and estimation The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below: (i) Defined benefit pension scheme The company has obligations to pay pension benefits to certain employees and ex-employees. The cost of these benefits and the present value of the obligation depend on a number of factors, including; life expectancy, salary increases, asset valuations and the discount rate on corporate bonds. Management estimates these factors in determining the net pension obligation in the balance sheet. The assumptions reflect historical experience and current trends. (ii) Deferred tax asset Included within debtors is a deferred tax asset originating on the defined benefit pension scheme actuarial loss expected to be recovered from future contributions. Management make projections based on available information at the start of each financial year.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
HIGH POINT EDMONTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025
5. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost |
| At 31 March 2024 | 316,161
| At 30 March 2025 | 316,161
| Depreciation |
| At 31 March 2024 | 149,118
| Charge for the year on owned assets | 6,323
| At 30 March 2025 | 155,441
| Net book value |
| At 30 March 2025 | 160,720
| At 30 March 2024 | 167,043
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,464 | 1,464
| Deferred taxation | 17,250 | 18,000
|  | 18,714 | 19,464
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 196,799 | 49,479
| Accruals and deferred income | 10,000 | 10,000
|  | 206,799 | 59,479
Page 7
HIGH POINT EDMONTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Share capital treated as debt | 504,500 | 504,500
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 18,000
| Charged to profit or loss | 36,750
| Charged to other comprehensive income | (37,500)
| At end of year | 17,250
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Pension deficit/(surplus) | 17,250 | 18,000
| The deferred tax asset is expected to unwind within one year of the balance sheet date.
Page 8
HIGH POINT EDMONTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025
10. | Pension commitments
Defined Benefit Pension Scheme The Company operates a Defined benefit pension scheme. The pension cost and provision for the year ending 30 March 2025 are based on the advice of a professionally qualified actuary. The most recent formal valuation is dated 31 December 2012. An update was performed to 31 March 2025 by an independent qualified actuary. It should be noted that due to the proposed winding up of the scheme it was agreed that no further valuations should be undertaken. The contributions made for the year ended 30 March 2025 was £Nil (2024 - £Nil). The company has agreed to make future contributions as and when agreed towards the conclusion of the wind-up of the scheme. Under the projected unit method the current service cost will increase as the members of the scheme approach retirement.
| Reconciliation of present value of plan liabilities:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| At the beginning of the year | 2,662,000 | 2,432,000
| Interest cost | 101,000 | 72,000
| Actuarial gains | (395,000) | 179,000
| Benefits paid | (136,000) | (62,000)
| Past service cost | 13,000 | 41,000
| At the end of the year | 2,245,000 | 2,662,000
| Reconciliation of present value of plan assets:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| At the beginning of the year | 2,590,000 | 2,542,000
| Current service cost | (139,000) | (150,000)
| Interest income | 106,000 | 84,000
| Actuarial (losses)/gains | (245,000) | 176,000
| Benefits paid | (136,000) | (62,000)
| At the end of the year | 2,176,000 | 2,590,000
Page 9
HIGH POINT EDMONTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025 10.Pension commitments (continued)
| Composition of plan assets:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash | 154,000 | 300,000
| Buy-in policy | 1,549,000 | 1,785,000
| Insurance policies | 473,000 | 504,000
| Total plan assets | 2,176,000 | 2,589,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value of plan assets | 2,176,000 | 2,590,000
| Present value of plan liabilities | (2,245,000) | (2,662,000)
| Net pension scheme liability | (69,000) | (72,000)
| The amounts recognised in profit or loss are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Administrative expenses | 139,000 | 150,000
| Interest on obligation | (5,000) | (12,000)
| Past service cost | 13,000 | 41,000
| Total | 147,000 | 179,000
| Actual return on scheme assets | (139,000) | 260,000
|  | (139,000) | 260,000
Page 10
HIGH POINT EDMONTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025 10.Pension commitments (continued)
| Principal actuarial assumptions at the balance sheet date (expressed as weighted averages):
|  | 2025 | 2024
|  | % | %
| Discount rate | 5.1 | 4.3
| Future salary increases | 5.1 | 4.3
| Future pension increases | 5.1 | 4.3
| Proportion of employees opting for early retirement | 3.6 | 3.6
| Inflation assumption | 5.1 | 4.4
| Mortality rates |  |
| - for a male aged 65 now | 21.7 | 21.4
| - at 65 for a male aged 45 now | 23.3 | 23.0
| - for a female aged 65 now | 24 | 23.9
| - at 65 for a female member aged 45 now | 25.7 | 25.6
11.Other commitments There were no other commitments in existence at the balance sheet date.
12. | Related party transactions
| Included within other creditors at the year end is an amount owed to the director of £46,317 (2024 - £38,997) and an amount owed to Hall's Flooring Pension Scheme of £140,000 (2024 - £Nil).
Page 11