REGISTERED NUMBER: 03729877 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HIGHLANDS INTERNATIONAL (1999) LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Debtors

4

1

1

CREDITORS

Amounts falling due within one year

5

109,076

109,076

NET CURRENT LIABILITIES

(109,075

)

(109,075

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(109,075

)

(109,075

)

CAPITAL AND RESERVES

Called up share capital

6

2,620

2,620

Retained earnings

(111,695

)

(111,695

)

SHAREHOLDERS' FUNDS

(109,075

)

(109,075

)

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

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:

(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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr M T Bromley - Director

1.	STATUTORY INFORMATION

Highlands International (1999) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03729877

Registered office:

Highlands House

4C Stephenson Way

Thetford

Norfolk

IP24 3RH

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.

The company ceased to trade on 28 February 2013 and therefore the financial statements have been prepared on the break-up basis.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Research and development

Expenditure on pure research and development is charged to the profit and loss account as incurred.

Research on development expenditure on clearly defined projects which are expected to generate income in excess of expenditure are capitalised and amortised over its expected useful life.

3.

EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1

1

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,762

26,762

Amounts owed to group undertakings

1,092

1,092

Taxation and social security

6,341

6,341

Other creditors

74,881

74,881

109,076

109,076

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

137,000

Ordinary A

1p

1,370

1,370

125,000

Ordinary B

1p

1,250

1,250

2,620

2,620

The Ordinary 'A' shares do not carry any voting rights.

7.	RELATED PARTY DISCLOSURES

Highland Associates (2008) Limited

Mr M T Bromley is also a director of this company.

Highland Associates (2008) Limited owns 100% of the company's voting shares.

The amount due to the related party at the balance sheet date was £1,092 (2024 - £1,092).

Highland Products Limited

Mr M T Bromley is also a director of this company.

The amount due to the related party at the balance sheet date was £35,177 (2024 - £35,177).

Advanced Animal Health Limited

Mr M T Bromley is also a director of this company.

The amount due to the related party at the balance sheet date was £3,508 (2024 - £3,508).

AFS Supplies Limited

Mr M T Bromley is also a director of this company.

The amount due to the related party at the balance sheet date was £36,196 (2024 - £36,196).

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M T Bromley by virtue of his majority shareholding in Highland Associates (2008) Limited.