HIGHPOINT HOSPITALITY SERVICES LIMITED


Directors	KING, Gary Raymond
	WHITMORE, Paul


Registered Address	Highpoint Venue
	Bursledon Road
	Southampton
	SO19 8BR


Registered Number	08786149 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		283		396
			283		396
Current assets
Stocks	4	604		1,362
Debtors		20,022		8,829
Cash at bank and on hand		20,867		31,266
		41,493		41,457
Creditors amounts falling due within one year	5	(25,537)		(14,309)
Net current assets (liabilities)			15,956		27,148
Total assets less current liabilities			16,239		27,544
Creditors amounts falling due after one year	6		-		(66,035)
Net assets			16,239		(38,491)
Capital and reserves
Called up share capital			21,135		100
Profit and loss account			(4,896)		(38,591)
Shareholders' funds			16,239		(38,491)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 October 2025, and are signed on its behalf by:

KING, Gary Raymond
Director

WHITMORE, Paul
Director

Registered Company No. 08786149

HIGHPOINT HOSPITALITY SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 24	9,680	9,680
At 31 March 25	9,680	9,680
Depreciation and impairment
At 01 April 24	9,284	9,284
Charge for year	113	113
At 31 March 25	9,397	9,397
Net book value
At 31 March 25	283	283
At 31 March 24	396	396

4.	Stocks

	2025	2024
	£	£
Finished goods	604	1,362
Total	604	1,362

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	20,280	10,276
Taxation and social security	5,228	3,837
Other creditors	29	196
Total	25,537	14,309


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	-	66,035
Total	-	66,035