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Registration number: 15640492

The Highwood Pub Company Ltd
trading as The Highwood
Annual Report and Unaudited Abridged Financial Statements
for the Period from 12 April 2024 to 30 April 2025

The Highwood Pub Company Ltd
trading as The Highwood

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

The Highwood Pub Company Ltd
trading as The Highwood

Company Information

Directors | H L T Towner P S Shakespeare

Registered office | Highwood Avenue Solihull Birmingham England and Wales B92 8SX

Accountants | Inn Control Hospitality Accountants Limited 10 Cheyne Walk Northampton Northamptonshire NN1 5PT

The Highwood Pub Company Ltd
trading as The Highwood

(Registration number: 15640492)
Abridged Balance Sheet as at 30 April 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 173
Current assets |  |
Debtors |  | 7,559
Cash at bank and in hand |  | 41,739
|  | 49,298
Creditors: Amounts falling due within one year |  | (18,367)
Net current assets |  | 30,931
Total assets less current liabilities |  | 31,104
Accruals and deferred income |  | (511)
Net assets |  | 30,593
Capital and reserves |  |
Called up share capital |  | 100
Retained earnings |  | 30,493
Shareholders' funds |  | 30,593

The Highwood Pub Company Ltd
trading as The Highwood

(Registration number: 15640492)
Abridged Balance Sheet as at 30 April 2025

For the financial period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option to not file the profit and loss account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 5 January 2026 and signed on its behalf by:

......................................... P S Shakespeare Director

The Highwood Pub Company Ltd
trading as The Highwood

Notes to the Unaudited Abridged Financial Statements for the Period from 12 April 2024 to 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Highwood Avenue
Solihull
Birmingham
B92 8SX
England and Wales

These financial statements were authorised for issue by the Board on 5 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' best judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be appropriate.
Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

The Highwood Pub Company Ltd
trading as The Highwood

Notes to the Unaudited Abridged Financial Statements for the Period from 12 April 2024 to 30 April 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

The Highwood Pub Company Ltd
trading as The Highwood

Notes to the Unaudited Abridged Financial Statements for the Period from 12 April 2024 to 30 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5.

The Highwood Pub Company Ltd
trading as The Highwood

Notes to the Unaudited Abridged Financial Statements for the Period from 12 April 2024 to 30 April 2025

4 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
Additions | 225 | 225
At 30 April 2025 | 225 | 225
Depreciation
Charge for the period | 52 | 52
At 30 April 2025 | 52 | 52
Carrying amount
At 30 April 2025 | 173 | 173