IRIS Accounts Production v25.4.0.155 09924538 director 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary 1.00000 Ordinary A 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09924538 2024-08-31 09924538 2025-08-31 09924538 2024-09-01 2025-08-31 09924538 2023-08-31 09924538 2023-09-01 2024-08-31 09924538 2024-08-31 09924538 ns15:EnglandWales 2024-09-01 2025-08-31 09924538 ns14:PoundSterling 2024-09-01 2025-08-31 09924538 ns10:Director1 2024-09-01 2025-08-31 09924538 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09924538 ns10:SmallEntities 2024-09-01 2025-08-31 09924538 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09924538 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 09924538 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09924538 ns10:FullAccounts 2024-09-01 2025-08-31 09924538 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 09924538 ns10:OrdinaryShareClass2 2024-09-01 2025-08-31 09924538 ns10:CompanySecretary1 2024-09-01 2025-08-31 09924538 ns10:RegisteredOffice 2024-09-01 2025-08-31 09924538 ns5:CurrentFinancialInstruments 2025-08-31 09924538 ns5:CurrentFinancialInstruments 2024-08-31 09924538 ns5:ShareCapital 2025-08-31 09924538 ns5:ShareCapital 2024-08-31 09924538 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 09924538 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 09924538 ns5:ComputerEquipment 2024-09-01 2025-08-31 09924538 ns5:PlantMachinery 2024-08-31 09924538 ns5:MotorVehicles 2024-08-31 09924538 ns5:ComputerEquipment 2024-08-31 09924538 ns5:PlantMachinery 2024-09-01 2025-08-31 09924538 ns5:MotorVehicles 2024-09-01 2025-08-31 09924538 ns5:PlantMachinery 2025-08-31 09924538 ns5:MotorVehicles 2025-08-31 09924538 ns5:ComputerEquipment 2025-08-31 09924538 ns5:PlantMachinery 2024-08-31 09924538 ns5:MotorVehicles 2024-08-31 09924538 ns5:ComputerEquipment 2024-08-31 09924538 ns10:OrdinaryShareClass1 2025-08-31 09924538 ns10:OrdinaryShareClass2 2025-08-31 09924538 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 09924538 ns5:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31

REGISTERED NUMBER: 09924538 (England and Wales)

| Highgate Building Services Ltd |

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

Highgate Building Services Ltd (Registered number: 09924538)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Highgate Building Services Ltd

Company Information

for the Year Ended 31 August 2025

| DIRECTOR: | M Mark Robey-Broome

| SECRETARY: | M Mark Robey-Broome

| REGISTERED OFFICE: | Sterling House

| 97 Lichfield Street

| Tamworth

| Staffordshire

| B79 7QF

| REGISTERED NUMBER: | 09924538 (England and Wales)

| ACCOUNTANTS: | TC Group

| Sterling House

| 97 Lichfield Street

| Tamworth

| Staffordshire

| B79 7QF

Highgate Building Services Ltd (Registered number: 09924538)

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 13,106 |  | 18,642 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 1,622 |  |

Cash at bank | 39,679 |  | 37,093 |  |

39,679 |  | 38,715 |  |

CREDITORS

Amounts falling due within one year | 6 | 46,613 |  | 50,430 |  |

NET CURRENT LIABILITIES | (6,934 | ) | (11,715 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,172 |  | 6,927 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | 6,072 |  | 6,827 |  |

SHAREHOLDERS' FUNDS | 6,172 |  | 6,927 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 November 2025 and were signed by:

M Mark Robey-Broome - Director

Highgate Building Services Ltd (Registered number: 09924538)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Highgate Building Services Ltd 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.

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.

| These accounts have been prepared on the going concern basis. The director and shareholder will continue to support the business for the foreseeable future.

| Significant judgements and estimates

| The company makes estimates and assumptions concerning the future. Management are also required to exercise judgement in the process of applying the company's accounting policies. Estimates and judgement are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:

| - A provision is recognised when the company has a present legal or constructive obligation as a a result of a past event for which it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. If the effect is material, provisions are determined by discounting the expected future cash flow at a rate that reflects the time value of money and the risks specific to the liability.

| - Whether a present obligation is probable or not requires judgement, The nature and type of risks for these provisions differ and management's judgement is applied regarding the nature and extent of obligations in deciding if an outflow of resources is probable or not.

| - Sales ledger debt provisions. Management review debt on a case by case basis to highlight deviation from terms and therefore possible provision requirement.

| - Depreciation and residual values. The directors have reviewed the asset lives and associated residual values of all fixed asset classes, and have concluded that asset lives are appropriate. The actual lives of the assets are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account.

| Turnover

| Turnover is measured at the fair value of the consideration received ot receivable, excluding discounts, rebates and value added tax.

| Tangible fixed assets

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

| Computer equipment | - | 20% on reducing balance

| Financial instruments

| DEBTORS

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| CREDITORS

| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at the fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Highgate Building Services Ltd (Registered number: 09924538)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 816 |  | 23,468 |  | 1,158 |  | 25,442 |  |

| Additions | - |  | - |  | 776 |  | 776 |  |

| At 31 August 2025 | 816 |  | 23,468 |  | 1,934 |  | 26,218 |  |

| DEPRECIATION

| At 1 September 2024 | 204 |  | 5,867 |  | 729 |  | 6,800 |  |

| Charge for year | 204 |  | 5,867 |  | 241 |  | 6,312 |  |

| At 31 August 2025 | 408 |  | 11,734 |  | 970 |  | 13,112 |  |

| NET BOOK VALUE

| At 31 August 2025 | 408 |  | 11,734 |  | 964 |  | 13,106 |  |

| At 31 August 2024 | 612 |  | 17,601 |  | 429 |  | 18,642 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 1,622 |  |

Highgate Building Services Ltd (Registered number: 09924538)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 225 |  | 8,584 |  |

| Tax | 1,493 |  | 1,658 |  |

| Social security and other taxes | 36 |  | 1,196 |  |

| VAT | 2,542 |  | 7,379 |  |

| Directors' current accounts | 30,663 |  | 30,663 |  |

| Accrued expenses | 11,654 |  | 950 |  |

46,613 |  | 50,430 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 85 | Ordinary | 1 | 100 |  | 100 |  |

| 15 | Ordinary A | 1 | - |  | - |  |

100 |  | 100 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2024 | 6,827 |  |

| Deficit for the year | (167 | ) |

| Dividends | (588 | ) |

| At 31 August 2025 | 6,072 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At 31 August 2025 the company owed the director, Mr M Robey - Broome £30,663 (2024:£30,663). This loan is interest free and repayable on demand.