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# High Spirited Ltd

Unaudited financial statements for the year ended 31 July 2025

## Company information

High Spirited Ltd is a private company limited by shares, registered in England and Wales, registered number 10862798.

The company's registered office is: Hideout, Arch 3, Queen Street, Wigan, Lancashire, WN3 4HX, United Kingdom.

## Balance Sheet

#### as at 31 July 2025

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
Called up share capital not paid | (100.00) |  | (100.00) |
Fixed assets | 19,107.01 |  | 20,005.11 |
Current assets | 32,488.44 |  | 27,960.48 |
Prepayments and accrued income | 1,395.77 |  | 1,395.77 |
Creditors: amounts falling due within one year | (121,110.69) |  | (94,654.36) |
Net current assets / (liabilities) |  | (87,226.48) |  | (65,298.11)
Total assets less current liabilities |  | (68,219.47) |  | (45,393.00)
Net assets |  | (68,219.47) |  | (45,393.00)
Capital and reserves |  | (68,219.47) |  | (45,393.00)

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Directors' responsibilities:

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

Approved by the board of directors and signed on behalf of the board,
Bradd Kristian Steven Parfitt
20 January 2026

## Notes to the accounts

1. Average number of employees

   During the year the average number of employees was 10 (2024: 10).

2. Capital Commitments Note

   During this return the company has transferred ownership. The parent company will issue a £40,000 Inter-Company Loan in 2026 as investment to remedy any High-Interest borrowing. As new directors we have refinanced the position which will reflect in the next annual accounts. We have has a consistant trading position that has reflected previous years and the company will benefit from. an increased Economies of Scale in the next financial quarter. High Spirited opened a new bar in December 2024, thus turnover and true costs are not fully representative.