Accounts



















	HIGHBURY ROAD STORES LTD



	UNAUDITED FINANCIAL STATEMENTS


	FOR THE YEAR ENDED 31 MARCH 2025

	HIGHBURY ROAD STORES LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025


	DIRECTORS

	Mrs S Miller
	Mr H S Cheema


	SECRETARY

	Mrs S Miller

	REGISTERED OFFICE

	20a Highbury Road Hitchin Herts SG4 9RQ


	COMPANY REGISTERED NUMBER

	05295587


	BANKERS

	Lloyds TSB Bank plc


	ACCOUNTANTS

	Haartwells
	Chartered Certified Accountants
	25 Park Street West Luton Beds LU1 3BE

	page 1

	HIGHBURY ROAD STORES LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025



	CONTENTS

	Pages


	3	Statement of Financial Position


	4-5	Notes to the Financial Statements

	page 2

HIGHBURY ROAD STORES LTD
Company registered number: 05295587
STATEMENT OF FINANCIAL POSITION AT 31 March 2025

	Note	2025		2024

FIXED ASSETS

Investment property	3		261,514	261,514
CURRENT ASSETS
Cash at bank and in hand		81,767		55,236
		81,767		55,236
CREDITORS: Amounts falling due within one year	4	58,071		52,186
NET CURRENT ASSETS			23,696	3,050
NET ASSETS			£285,210	£264,564

CAPITAL AND RESERVES
Called up share capital			100	100
Retained earnings			285,110	264,464
SHAREHOLDERS' FUNDS			£285,210	£264,564



	In approving these financial statements as directors of the company we hereby confirm the following:

	For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

	The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.


	These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies

	In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

	The financial statements were approved and authorised for issue by the board of directors on 14 November 2025

	Signed on behalf of the board of directors



	Mrs S Miller, Director

	The notes on pages 4-5 form part of these financial statements

	page 3



1.	SIGNIFICANT ACCOUNTING POLICIES


1a.	Statement of compliance

	Highbury Road Stores Ltd is a Private Limited Company incorporated in England and Wales..

	The company's registered number and registered office address can be found on the Company Information page.

	Basis of accounting

	These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
	The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.


1c.	Revenue recognition

	Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.


1d.	Taxation


	Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.


1e.	Investment property

	Investment properties are initially recognised at cost, properties whose fair value can be measured reliably are subsequently measured at fair value. The surplus or deficit on revaluation is recognised in the profit and loss account accumulated in the profit and loss reserve unless a deficit below original cost, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year.


1f.	Inventories

	Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.


1g.	Short term debtors and creditors

	Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.

	The notes on pages 4-5 form part of these financial statements

	page 4



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1h.	Cash and cash equivalents

	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.


1i.	Interest bearing borrowings

	All interest-bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable to the bank (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method, less impairment. Any difference between the amount initially recognised and redemption value is recognised in profit and loss together with any interest and fees payable.



2.	DIRECTORS AND EMPLOYEES

	The average weekly number of employees during the year were as follows:
		2025	2024

	Management and Administration	1	1
	Production and sales	1	1
		2	2



	Investment Properties

			Total
			£
	Fair value at 1 April 2024		261,514
	Acquisitions through business combinations
	Fair value at 31 March 2025		261,514



4.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	Corporation tax	4,843	6,349
	Other creditors	53,228	45,837
		£58,071	£52,186

	The notes on pages 4-5 form part of these financial statements

	page 5