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Company Registration No. 13211638 (England and Wales)
C Highsted Limited Unaudited accounts for the year ended 31 March 2025
C Highsted Limited Company Information for the year ended 31 March 2025
Director
Christopher Highsted
Company Number
13211638 (England and Wales)
Registered Office
The Business Terrace King Street Maidstone Kent ME15 6AW United Kingdom
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C Highsted Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
610 
Current assets
Debtors
10,016 
11,371 
Cash at bank and in hand
9,990 
3,851 
20,006 
15,222 
Creditors: amounts falling due within one year
(19,951)
(11,251)
Net current assets
55 
3,971 
Net assets
55 
4,581 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
45 
4,571 
Shareholders' funds
55 
4,581 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 December 2025 and were signed on its behalf by
Christopher Highsted Director Company Registration No. 13211638
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C Highsted Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
C Highsted Limited is a private company, limited by shares, registered in England and Wales, registration number 13211638. The registered office is The Business Terrace, King Street, Maidstone, Kent, ME15 6AW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Going concern
The company has adopted the going concern basis of accounting in the preparation of these financial statements.
Revenue
Revenue, described as turnover, is the value of work performed during the year with respect to services, plus goods provided to customers during the year, net of VAT and discounts. Revenue is recognised on the provision of services on a percentage degree of completion basis calculated by reference to the time expended compared to the total anticipated time. Revenue is recognised on the sale of goods when the goods are delivered and title has passed.
Tangible assets
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & machinery
33.33% per annum straight line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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C Highsted Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
3,037 
At 31 March 2025
3,037 
Depreciation
At 1 April 2024
2,427 
Charge for the year
610 
At 31 March 2025
3,037 
Net book value
At 31 March 2025
- 
At 31 March 2024
610 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
196 
9,546 
Other debtors
9,820 
1,825 
10,016 
11,371 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,677 
- 
Trade creditors
3,590 
1,664 
Taxes and social security
11,385 
7,757 
Other creditors
409 
180 
Accruals
1,890 
1,650 
19,951 
11,251 
7
Transactions with related parties
At the balance sheet date, the director owed the company £9,820 (2024: £1,825). This loan is unsecured, interest free and repayable on demand. Amounts owed are included in other debtors and have been subsequently repaid in full.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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