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Registration number: 07684176

Highworth Property Investments Limited
Unaudited Filleted Financial Statements
for the Period from 1 August 2024 to 31 January 2026

Highworth Property Investments Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Highworth Property Investments Limited

(Registration number: 07684176)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 4
Investment property | 5 | - | 355,000
|  | - | 355,004
Current assets |  |  |
Cash at bank and in hand |  | - | 255,327
Creditors: Amounts falling due within one year | 6 | - | (5,633)
Net current assets |  | - | 249,694
Total assets less current liabilities |  | - | 604,698
Provisions for liabilities |  | - | (3,992)
Net assets |  | - | 600,706
Capital and reserves |  |  |
Called up share capital |  | 103 | 103
Other reserves |  | - | 35,622
Retained earnings |  | (103) | 564,981
Shareholders' funds |  | - | 600,706

Highworth Property Investments Limited

(Registration number: 07684176)
Balance Sheet as at 31 January 2026

For the financial period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 February 2026 and signed on its behalf by:

......................................... Mr D S Tiney Director

Highworth Property Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Dorcan Business Village
Murdock Road, Dorcan
Swindon
Wiltshire
SN3 5HY

The principal place of business is:
14 Raven Way
Shrivenham
Swindon
Wiltshire
SN6 8FX
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Highworth Property Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revison affects both current and future periods.
Investment properties are valued by the director Mr D S Tiney based on his estimate of the open market value at each balance sheet date.

Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and rents receivable from investment properties.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliabily. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 20% straight line basis

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

Highworth Property Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

Highworth Property Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

4 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
At 1 August 2024 | 4,818 | 4,818
Disposals | (4,818) | (4,818)
At 31 January 2026 | - | -
Depreciation
At 1 August 2024 | 4,814 | 4,814
Eliminated on disposal | (4,814) | (4,814)
At 31 January 2026 | - | -
Carrying amount
At 31 January 2026 | - | -
At 31 July 2024 | 4 | 4

5 | Investment properties

| 2026 £
At 31 July 2024 | 355,000
Disposals | (355,000)
At 31 January 2025 | -

The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the director D S Tiney on an open market basis by reference to market evidence of transaction prices for similar properties.
If investment properties were stated on an historical cost basis rather than a fair value basis, the amount that would have been included is £Nil (2024 £315,388).

Highworth Property Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 August 2024 to 31 January 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2024 £
Due within one year |  |
Taxation and social security | - | 992
Other creditors | - | 4,641
| - | 5,633