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Registered number: 08759278
Highfields Homes & Gardens Limited
Financial Statements
For The Year Ended 30 November 2025
Highfields Homes & Gardens Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Highfields Homes & Gardens Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08759278

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 9,768 |  | 12,351
|  |  | 9,768 |  | 12,351
CURRENT ASSETS
Cash at bank and in hand |  | 2,911 |  | 7,380 |
|  | 2,911 |  | 7,380 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,362 ) |  | (11,219 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,451 ) |  | (3,839 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,317 |  | 8,512
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,844 ) |  | (2,333 )
NET ASSETS |  |  | 3,473 |  | 6,179
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 3,471 |  | 6,177
SHAREHOLDERS' FUNDS |  |  | 3,473 |  | 6,179

Page 1
Page 2
Highfields Homes & Gardens Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr S A Hall Director
5 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Highfields Homes & Gardens Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Highfields Homes & Gardens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08759278 . The registered office is 10 Thornley Croft, Cheslyn Hay, Walsall, WS6 7PL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the Profit and Loss Account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% to 20% reducing balance
Motor Vehicles | 25% reducing balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 20,000
As at 30 November 2025 | 20,000
Amortisation
As at 1 December 2024 | 20,000
As at 30 November 2025 | 20,000

...CONTINUED
Page 3
Page 4
Highfields Homes & Gardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 8,160 | 22,287 | 30,447
As at 30 November 2025 | 8,160 | 22,287 | 30,447
Depreciation
As at 1 December 2024 | 2,861 | 15,235 | 18,096
Provided during the period | 820 | 1,763 | 2,583
As at 30 November 2025 | 3,681 | 16,998 | 20,679
Net Book Value
As at 30 November 2025 | 4,479 | 5,289 | 9,768
As at 1 December 2024 | 5,299 | 7,052 | 12,351

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,527 |  | 7,130
Taxation and social security | 5,835 |  | 4,089
| 7,362 |  | 11,219

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4