REGISTERED NUMBER: 12012637 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st May 2025

for

High Level Maintenance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Fogarty

Mrs A M Fogarty

J J Fogarty

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

12012637 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Intangible assets

4

68,561

43,799

Tangible assets

5

134,862

58,620

203,423

102,419

CURRENT ASSETS

Debtors

6

34,515

24,378

Cash at bank

5,512

3,785

40,027

28,163

CREDITORS

Amounts falling due within one year

7

126,622

84,686

NET CURRENT LIABILITIES

(86,595

)

(56,523

)

TOTAL ASSETS LESS CURRENT LIABILITIES

116,828

45,896

CREDITORS

Amounts falling due after more than one year

8

(62,600

)

(7,000

)

PROVISIONS FOR LIABILITIES

(33,716

)

(14,004

)

NET ASSETS

20,512

24,892

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,412

24,792

SHAREHOLDERS' FUNDS

20,512

24,892

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th January 2026 and were signed on its behalf by:

Mrs A M Fogarty - Director

1.	STATUTORY INFORMATION

High Level Maintenance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st June 2024

58,666

Additions

33,334

At 31st May 2025

92,000

AMORTISATION

At 1st June 2024

14,867

Charge for year

8,572

At 31st May 2025

23,439

NET BOOK VALUE

At 31st May 2025

68,561

At 31st May 2024

43,799

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st June 2024

126,614

Additions

99,431

At 31st May 2025

226,045

DEPRECIATION

At 1st June 2024

67,994

Charge for year

23,189

At 31st May 2025

91,183

NET BOOK VALUE

At 31st May 2025

134,862

At 31st May 2024

58,620

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,086

1,733

Amounts owed by participating interests

5,325

5,325

Other debtors

10,104

17,320

34,515

24,378

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,000

6,000

Hire purchase contracts

16,800

-

Amounts owed to participating interests

22,304

9,744

Taxation and social security

42,753

48,458

Other creditors

38,765

20,484

126,622

84,686

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,000

7,000

Hire purchase contracts

61,600

-

62,600

7,000

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.