Registered number
10112363
High Marsh Limited
Filleted Accounts
30 April 2025

High Marsh Limited
Registered number: | 10112363
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 280,214 |  |  | 350,174
Investments | 4 |  |  | 567,700 |  |  | -
|  |  |  | 847,914 |  |  | 350,174
Current assets
Stocks |  |  | 40,300 |  |  | 57,500
Debtors | 5 |  | 93,977 |  |  | 79,246
Cash at bank and in hand |  |  | 301,000 |  |  | 929,188
|  |  | 435,277 |  |  | 1,065,934
Creditors: amounts falling due within one year | 6 |  | (223,365) |  |  | (267,347)
Net current assets |  |  |  | 211,912 |  |  | 798,587
Total assets less current liabilities |  |  |  | 1,059,826 |  |  | 1,148,761
Creditors: amounts falling due after more than one year | 7 |  |  | - |  |  | (2,434)
Provisions for liabilities |  |  |  | - |  |  | (87,544)
Net assets |  |  |  | 1,059,826 |  |  | 1,058,783
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 1,059,824 |  |  | 1,058,781
Shareholder's funds |  |  |  | 1,059,826 |  |  | 1,058,783
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr J Bell
Director
Approved by the board on 1 December 2025

High Marsh Limited
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 20% reducing balance
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 7 |  | 7
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery
£
| Cost
| At 1 May 2024 | 671,081
| At 30 April 2025 | 671,081
| Depreciation
| At 1 May 2024 | 320,907
| Charge for the year | 69,960
| At 30 April 2025 | 390,867
| Net book value
| At 30 April 2025 | 280,214
| At 30 April 2024 | 350,174
4 | Investments
Other
investments
£
| Cost
| Additions | 567,700
| At 30 April 2025 | 567,700
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 93,977 |  | 79,246
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loan | 12,230 |  | 18,746
| Other loans | 130,000 |  | -
| Trade creditors | 33,722 |  | 59,807
| Taxation and social security costs | 47,413 |  | 65,037
| Other creditors | - |  | 123,757
|  |  |  |  |  | 223,365 |  | 267,347
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loan | - |  | 2,434
8 | Other information
| High Marsh Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Crown House
| 8 Southampton Road
| Ringwood
| BH24 1HY

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