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Registered number: 10763187
Highview Group Holdings Limited
Strategic Report, Director's Report and
Financial Statements
For The Year Ended 30 September 2025
Highview Group Holdings Limited
Contents
Contents

| Page
--- | ---
Strategic Report | 1
Director's Report | 2
Independent Auditor's Report | 3—5
Consolidated Profit and Loss Account | 6
Consolidated Statement of Comprehensive Income | 7
Consolidated Balance Sheet | 8—9
Company Balance Sheet | 10
Consolidated Statement of Changes in Equity | 11
Company Statement of Changes in Equity | 12
Consolidated Statement of Cash Flows | 13
Notes to the Consolidated Statement of Cash Flows | 14
Company Statement of Cash Flows | 15
Notes to the Company Statement of Cash Flows | 16
Notes to the Financial Statements | 17—24

Page 1
Highview Group Holdings Limited
Strategic Report
For The Year Ended 30 September 2025
Strategic Report
The director presents his strategic report for the year ended 30 September 2025.
Principal Activity
The group's principal activity continues to be that of a holding company.
Review of the Business
The profit for the year after taxation amounted to £718,624 (2024: £394,418). The company paid dividends of £27,705 (2024: £28,936) during the year.
Principal Risks and Uncertainties
The company has exposures to the risks listed below. To a lesser extent the company is exposed to obtaining the continuation of work as indicated under future developments.
Liquidity risk
The objective of the company in managing liquidity risk is to ensure that it can meet its financial obligations as and when they fall due.
In order to achieve this the company manages its cash and borrowing requirements in order to minimise interest expenses, whilst ensuring that the company has sufficient liquid resources to meet the operating needs of the business.
Customer credit risk
The company may offer credit terms to its customers, which allow payment of the debt after delivery of the products. The company is at risk to the extent that the customer may be unable to pay the debt on the specified due date. The risk is mitigated by the strong on-going customer relationships and by credit controls in place.
On behalf of the board

Mr Terry Lake Director
2nd March 2026

Page 1
Page 2
Highview Group Holdings Limited
Company No. 10763187
Director's Report For The Year Ended 30 September 2025
Director's Report
The director presents his report and the financial statements for the year ended 30 September 2025.
Directors
The director who held office during the year were as follows:

Mr Terry Lake

Statement of Director's Responsibilities
The director is responsible for preparing the Strategic Report, the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing the financial statements the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company and group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Director's Report is approved:

- so far as the director is aware, there is no relevant audit information of which the company and group's auditors are unaware; and
- they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company and group's auditors are aware of that information.

Independent Auditors
The auditors, Pocknells Audit Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board

Mr Terry Lake Director
2nd March 2026

Page 2
Page 3
Independent Auditor's Report
to the Members of
Highview Group Holdings Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of Highview Group Holdings Limited (the "parent company") and its subsidiaries (the "group") for the year ended 30 September 2025 which comprise the Consolidated Profit and Loss Account, Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes of Equity, Company Statement of Changes of Equity, Consolidated Cash Flow Statement, Company Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:

- give a true and fair view of the state of the group's and of the parent company's affairs as at 30 September 2025 and of the group's profit/(loss) for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent company's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:

- the information given in the Strategic Report and Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and Director's Report have been prepared in accordance with applicable legal requirements.

Page 3
Page 4
Independent Auditor's Report (continued)
to the Members of
Highview Group Holdings Limited
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the group and parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Director's Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent company financial statements are not in agreement with the accounting records or returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of Directors
As explained more fully in the Director's Responsibilities Statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the group and parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant are those that relate to the reporting framework (FRS 102 and the Companies Act 2006) and the relevant direct and indirect tax compliance regulations in the United Kingdom, health and safety regulations and General Data Protection Requirements.
- We understood how Highview Group Limited is complying with those frameworks by making enquiries of management to understand the process in place to maintain and communicate its policies and procedures in these areas. We corroborated our enquiries through our review of board minutes, correspondence with relevant authorities and supporting documentation, and noted that there was no contradictory evidence.
- We assessed the susceptibility of the Company's financial statements to material misstatement, including how fraud might occur by considering the risk of management override and by assuming revenue to be a fraud risk. We tested manual journals, revenue recognition and cut off. We selected and tested specific transactions, including manual journals, agreeing back to source documentation ensuring appropriate authorisation of the transactions.
- Based on this understanding we designed our audit procedures to identify non compliance with such laws and regulations. Our procedures involved:
-Enquiry of management and those charged with governance as to any fraud identified or suspected in the period, any actual or potential litigation or claims or breaches of significant laws or regulations applicable to the company;
-Auditing the risk of management override of controls, through selecting and testing a sample of journal entries, meeting certain criteria defined as associated to the risk of management override and other adjustments for appropriateness;
-Enquiry of management, coupled with testing of journal entries, in order to identify and understand any significant transactions outside the normal course of business;
-Challenging the judgements made by management through corroborating the basis for those judgements and considering contradicting evidence; and
-Reading the financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Page 4
Page 5
Independent Auditor's Report (continued)
to the Members of
Highview Group Holdings Limited

Jeremy Boyden BA (Hons) FCA (Senior Statutory Auditor) for and on behalf of Pocknells Audit Limited , Statutory Auditor
2nd March 2026
Pocknells Audit Limited 46 Hullbridge Road South Woodham Ferrers Essex CM3 5NG

Page 5
Page 6
Highview Group Holdings Limited
Consolidated Profit and Loss Account
For The Year Ended 30 September 2025
Consolidated Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 22,100,612 |  | 19,951,194
Cost of sales |  | (17,069,858 ) |  | (16,033,640 )
GROSS PROFIT |  | 5,030,754 |  | 3,917,554
Administrative expenses |  | (3,766,850 ) |  | (3,222,123 )
Other operating income |  | 7,826 |  | -
OPERATING PROFIT | 4 | 1,271,730 |  | 695,431
Profit on disposal of fixed assets |  | 13,314 |  | 6,500
Interest payable and similar charges | 9 | (252,740 ) |  | (207,098 )
PROFIT BEFORE TAXATION |  | 1,032,304 |  | 494,833
Tax on Profit | 10 | (313,680 ) |  | (100,415 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 718,624 |  | 394,418
Profit attributable to:
Owners of the parent |  | 593,984 |  | 332,250
Non-controlling interest |  | 124,640 |  | 62,168
|  | 718,624 |  | 394,418

The notes on pages 14 to 24 form part of these financial statements.
Page 6
Page 7
Highview Group Holdings Limited
Consolidated Statement of Comprehensive Income
For The Year Ended 30 September 2025
Consolidated Statement of Comprehensive Income

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
PROFIT FOR THE FINANCIAL YEAR |  | 718,624 |  | 394,418
OTHER COMPREHENSIVE INCOME FOR THE YEAR |  | - |  | -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR |  | 718,624 |  | 394,418
Total comprehensive income attributable to:
Owners of the parent |  | 593,984 |  | 332,250
Non-controlling interest |  | 124,640 |  | 62,168
|  | 718,624 |  | 394,418

Page 7
Page 8
Highview Group Holdings Limited
Consolidated Balance Sheet
As At 30 September 2025
Consolidated Balance Sheet
Registered number: 10763187

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 11 |  | 440,025 |  | 400,432
Investment Properties | 12 |  | 857,800 |  | -
|  |  | 1,297,825 |  | 400,432
CURRENT ASSETS
Stocks | 14 | 26,284 |  | 26,284 |
Debtors | 15 | 6,458,052 |  | 6,280,492 |
Cash at bank and in hand |  | 1,406,599 |  | 1,336,319 |
|  | 7,890,935 |  | 7,643,095 |
Creditors: Amounts Falling Due Within One Year | 16 | (5,738,740 ) |  | (5,857,892 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,152,195 |  | 1,785,203
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,450,020 |  | 2,185,635
Creditors: Amounts Falling Due After More Than One Year | 17 |  | (1,099,954 ) |  | (555,181 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 20 |  | (54,612 ) |  | (25,919 )
NET ASSETS |  |  | 2,295,454 |  | 1,604,535
CAPITAL AND RESERVES
Called up share capital | 21 |  | 775 |  | 775
Capital redemption reserve |  |  | 225 |  | 225
Profit and Loss Account |  |  | 1,994,972 |  | 1,428,693
Equity attributable to owners of the parent |  |  | 1,995,972 |  | 1,429,693
Non-controlling interest |  |  | 299,482 |  | 174,842
TOTAL EQUITY |  |  | 2,295,454 |  | 1,604,535

Page 8
Page 9
Highview Group Holdings Limited
Consolidated Balance Sheet (continued)
As At 30 September 2025
On behalf of the board

Mr Terry Lake Director
2nd March 2026

The notes on pages 14 to 24 form part of these financial statements.
Page 9
Page 10
Highview Group Holdings Limited
Company Balance Sheet
As At 30 September 2025
Company Balance Sheet
Registered number: 10763187

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 13 |  | 1,830 |  | 1,830
|  |  | 1,830 |  | 1,830
CURRENT ASSETS
Debtors | 15 | 591,118 |  | 681,473 |
Cash at bank and in hand |  | 6 |  | 6 |
|  | 591,124 |  | 681,479 |
Creditors: Amounts Falling Due Within One Year | 16 | (469 ) |  | (90,824 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 590,655 |  | 590,655
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 592,485 |  | 592,485
NET ASSETS |  |  | 592,485 |  | 592,485
CAPITAL AND RESERVES
Called up share capital | 21 |  | 775 |  | 775
Capital redemption reserve |  |  | 225 |  | 225
Profit and Loss Account |  |  | 591,485 |  | 591,485
SHAREHOLDERS' FUNDS |  |  | 592,485 |  | 592,485

In accordance with section 408(3) of the Companies Act 2006, the company has not presented its own profit and loss account and the related notes. The company's profit for the year was £ 27,705 (2024: £ 28,936 profit).
On behalf of the board

Mr Terry Lake Director
2nd March 2026

The notes on pages 14 to 24 form part of these financial statements.
Page 10
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Highview Group Holdings Limited
Consolidated Statement of Changes in Equity
For The Year Ended 30 September 2025
Consolidated Statement of Changes in Equity

| Share Capital | Capital Redemption | Profit and Loss Account | Total Attributable to Parent
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 October 2023 | 775 | - | 1,315,378 | 1,316,153
Profit for the year and total comprehensive income | - | - | 332,250 | 332,250
Dividends paid | - | - | (28,936) | (28,936)
Purchase of own shares | - | 225 | (189,999 ) | (189,774)
As at 30 September 2024 and 1 October 2024 | 775 | 225 | 1,428,693 | 1,429,693
Profit for the year and total comprehensive income | - | - | 593,984 | 593,984
Dividends paid | - | - | (27,705) | (27,705)
As at 30 September 2025 | 775 | 225 | 1,994,972 | 1,995,972

| Non-controlling interest | Total
--- | --- | ---
| £ | £
As at 1 October 2023 | 112,674 | 1,428,827
Profit for the year and total comprehensive income | 62,168 | 394,418
Dividends paid | - | (28,936)
Purchase of own shares | - | (189,774)
As at 30 September 2024 and 1 October 2024 | 174,842 | 1,604,535
Profit for the year and total comprehensive income | 124,640 | 718,624
Dividends paid | - | (27,705)
As at 30 September 2025 | 299,482 | 2,295,454

Page 11
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Highview Group Holdings Limited
Company Statement of Changes in Equity
For The Year Ended 30 September 2025
Company Statement of Changes in Equity

| Share Capital | Capital Redemption | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 October 2023 | 775 | - | 781,484 | 782,259
Profit for the year and total comprehensive income | - | - | 28,936 | 28,936
Dividends paid | - | - | (28,936) | (28,936)
Purchase of own shares | - | 225 | (189,999 ) | (189,774)
As at 30 September 2024 and 1 October 2024 | 775 | 225 | 591,485 | 592,485
Profit for the year and total comprehensive income | - | - | 27,705 | 27,705
Dividends paid | - | - | (27,705) | (27,705)
As at 30 September 2025 | 775 | 225 | 591,485 | 592,485

Page 12
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Highview Group Holdings Limited
Consolidated Statement of Cash Flows
For The Year Ended 30 September 2025
Consolidated Statement of Cash Flows

| 2025 |  | 2024
| Notes | £ |  | £
Cash flows from operating activities
Net cash generated from operations | 1 | 852,486 |  | 397,385
Interest paid |  | (252,740 ) |  | (207,098 )
Tax paid |  | (78,202 ) |  | (6,707 )
Net cash generated from operating activities |  | 521,544 |  | 183,580
Cash flows from investing activities
Purchase of tangible assets |  | (1,046,363 ) |  | (268,698 )
Proceeds from disposal of tangible assets |  | 61,038 |  | 6,500
Net cash used in investing activities |  | (985,325 ) |  | (262,198 )
Cash flows from financing activities
Purchase/redemption of own shares |  | - |  | (189,999 )
Equity dividends paid |  | (27,705 ) |  | (28,936 )
Proceeds from new bank borrowings |  | 515,174 |  | -
Repayment of bank borrowings |  | - |  | (190,730 )
Repayment of finance leases |  | 46,592 |  | 200,759
Net cash generated from/(used in) financing activities |  | 534,061 |  | (208,906 )
Increase/(decrease) in cash and cash equivalents |  | 70,280 |  | (287,524 )
Cash and cash equivalents at beginning of year | 2 | 1,336,319 |  | 1,623,843
Cash and cash equivalents at end of year | 2 | 1,406,599 |  | 1,336,319

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Highview Group Holdings Limited
Notes to the Consolidated Statement of Cash Flows
For The Year Ended 30 September 2025
Notes to the Consolidated Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit for the financial year | 718,624 |  | 394,418
Adjustments for:
Tax on profit | 313,680 |  | 100,415
Interest expense | 252,741 |  | 207,098
Depreciation of tangible assets | 101,246 |  | 74,793
Profit on disposal of tangible assets | (13,314) |  | (6,500)
Movements in working capital:
Increase in stocks | - |  | (467 )
Increase in trade and other debtors | (177,560 ) |  | (1,240,266 )
(Decrease)/increase in trade and other creditors | (342,931 ) |  | 867,894
Net cash generated from operations | 852,486 |  | 397,385

2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | 1,406,599 |  | 1,336,319

3. Analysis of changes in net funds

| As at 1 October 2024 | Cash flows | As at 30 September 2025
--- | --- | --- | ---
| £ | £ | £
Cash at bank and in hand | 1,336,319 | 70,280 | 1,406,599
Finance leases | (385,289) | (46,592) | (431,881)
Debts falling due within one year | (108,310 ) | (5,050) | (113,360 )
Debts falling due after more than one year | (223,545) | (510,124) | (733,669)
| 619,175 | (491,486) | 127,689

Page 14
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Highview Group Holdings Limited
Company Statement of Cash Flows
For The Year Ended 30 September 2025
Company Statement of Cash Flows

| 2025 |  | 2024
| Notes | £ |  | £
Cash flows from operating activities
Net cash generated from operations | 1 | - |  | 190,729
Net cash generated from operating activities |  | - |  | 190,729
Cash flows from investing activities
Purchase of other fixed asset investments |  | - |  | (730 )
Dividends received |  | 27,705 |  | 28,936
Net cash generated from investing activities |  | 27,705 |  | 28,206
Cash flows from financing activities
Purchase/redemption of own shares |  | - |  | (189,999 )
Equity dividends paid |  | (27,705 ) |  | (28,936 )
Net cash used in financing activities |  | (27,705 ) |  | (218,935 )
Increase/(decrease) in cash and cash equivalents |  | - |  | -
Cash and cash equivalents at beginning of year | 2 | 6 |  | 6
Cash and cash equivalents at end of year | 2 | 6 |  | 6

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Highview Group Holdings Limited
Notes to the Company Statement of Cash Flows
For The Year Ended 30 September 2025
Notes to the Company Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit for the financial year | 27,705 |  | 28,936
Adjustments for:
Income from shares in group undertakings | (27,705) |  | (28,936)
Movements in working capital:
Decrease in trade and other debtors | 90,355 |  | 100,374
(Decrease)/increase in trade and other creditors | (90,355 ) |  | 90,355
Net cash generated from operations | - |  | 190,729

2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | 6 |  | 6

3. Analysis of changes in net funds

| As at 1 October 2024 | Cash flows | As at 30 September 2025
--- | --- | --- | ---
| £ | £ | £
Cash at bank and in hand | 6 | - | 6

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Highview Group Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Highview Group Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10763187 . The registered office is First Floor, 39 High Street, Billericay, Essex, CM12 9BA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Basis Of Consolidation
The group consolidated financial statements include the financial statements of the company and all of its subsidiary undertakings together with the group’s share of the results of associates made up to 30 September 2025.
A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. Where the group owns less than 50% of the voting powers of an entity but controls the entity by virtue of an agreement with other investors which give it control of the financial and operating policies of the entity, it accounts for that entity as a subsidiary.
Where a subsidiary has different accounting policies to the group, adjustments are made to those subsidiary financial statements to apply the group’s accounting policies when preparing the consolidated financial statements.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the group holds a long-term interest and where the group has significant influence. The group considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate. The results of associates are accounted for using the equity method of accounting.
Any subsidiary undertakings or associates sold or acquired during the year are included up to, or from, the dates of change of control or change of significant influence respectively.
Where control of a subsidiary is lost, the gain or loss is recognised in the consolidated income statement. The cumulative amounts of any exchange differences on translation, recognised in equity, are not included in the gain or loss on disposal and are transferred to retained earnings. The gain or loss also includes amounts included in other comprehensive income that are required to be reclassified to profit or loss but excludes those amounts that are not required to be reclassified.
Where control of a subsidiary is achieved in stages, the initial acquisition that gave the group control is accounted for as a business combination. Thereafter where the group increases its controlling interest in the subsidiary the transaction is treated as a transaction between equity holders. Any difference between the fair value of the consideration paid and the carrying amount of the non-controlling interest acquired is recognised directly in equity. No changes are made to the carrying value of assets, liabilities or provisions for contingent liabilities.
2.3. Business Combinations
Business combinations are accounted for by applying the purchase method.
The cost of a business combination is the fair value of the consideration given, liabilities incurred or assumed and of equity instruments issued plus the costs directly attributable to the business combination. Where control is achieved in stages the cost is the consideration at the date of each transaction.
Contingent consideration is initially recognised at estimated amount where the consideration is probable and can be measured reliably. Where (i) the contingent consideration is not considered probable or cannot be reliably measured but subsequently becomes probable and measurable or (ii) contingent consideration previously measured is adjusted, the amounts are recognised as an adjustment to the cost of the business combination.
On acquisition of a business, fair values are attributed to the identifiable assets, liabilities and contingent liabilities unless the fair value cannot be measured reliably, in which case the value is incorporated in goodwill. Intangible assets are only recognised separately from goodwill where they are separable and arise from contractual or other legal rights. Where the fair value of contingent liabilities cannot be reliably measured they are disclosed on the same basis as other contingent liabilities.
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Highview Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.4. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% reducing balance

2.6. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.7. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the group. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.8. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.
2.9. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
Page 18
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Highview Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.10. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The group's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Other Operating Income

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other operating income | 7,826 |  | -
| 7,826 |  | -

4. Operating Profit
The operating profit is stated after charging:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bad debts | - |  | (2,575)
Depreciation of tangible fixed assets | 101,246 |  | 74,793

5. Auditor's Remuneration
Remuneration received by the group's auditors and their associates during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Audit Services
Audit of the company's financial statements | 16,000 |  | 15,000

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Highview Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Staff Costs
Staff costs, including directors' remuneration, were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 2,240,697 |  | 1,679,848
Social security costs | 151,398 |  | 217,763
Other pension costs | 57,859 |  | 51,900
| 2,449,954 |  | 1,949,511

7. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| Group |  | Company
--- | --- | --- | ---
| 2025 |  | 2024 |  | 2025 |  | 2024
Office and administration | 1 |  | 1 |  | 1 |  | 1
| 1 |  | 1 |  | 1 |  | 1

8. Director's remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Emoluments | 272,375 |  | 465,916
Company contributions to money purchase pension schemes | 10,895 |  | 14,003
| 283,270 |  | 479,919

Information regarding the highest paid director was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Emoluments | 130,000 |  | 170,000
Company contributions to money purchase pension schemes | 5,200 |  | 5,120
| 135,200 |  | 175,120

9. Interest Payable and Similar Charges

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 51,237 |  | 31,686
Interest payable on other loans | 723 |  | 51
Factoring charges | 175,933 |  | 159,292
Finance charges payable under finance leases and hire purchase contracts | 24,847 |  | 16,069
| 252,740 |  | 207,098

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Highview Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
10. Tax on Profit

The tax charge on the profit for the year was as follows:
| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Current tax
UK Corporation Tax | 352,193 |  | 74,496
Prior period adjustment | (67,205 ) |  | -
| 284,988 |  | 74,496
Deferred Tax
Deferred taxation | 28,692 |  | 25,919
Total tax charge for the period | 313,680 |  | 100,415
The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
| 2025 |  | 2024
| £ |  | £
Profit before tax | 1,032,304 |  | 494,833
Tax on profit at 25% (UK standard rate) | 258,072 |  | 123,708
Expenses not deductible for tax purposes | 148,127 |  | 59,068
Tax losses utilised | - |  | 53
Capital allowances | (54,006 ) |  | (37,423 )
Short term timing differences | 28,692 |  | 25,919
Research and Development tax credit | - |  | (70,910 )
Prior period adjustment | (67,205 ) |  | -
Total tax charge for the period | 313,680 |  | 100,415

11. Tangible Assets
Group

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 533,435 | 18,893 | 24,353 | 576,681
Additions | 183,719 | 4,844 | - | 188,563
Disposals | (113,124 ) | - | - | (113,124 )
As at 30 September 2025 | 604,030 | 23,737 | 24,353 | 652,120
Depreciation
As at 1 October 2024 | 145,472 | 12,963 | 17,814 | 176,249
Provided during the period | 98,116 | 1,495 | 1,635 | 101,246
Disposals | (65,400 ) | - | - | (65,400 )
As at 30 September 2025 | 178,188 | 14,458 | 19,449 | 212,095

...CONTINUED
Page 21
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Highview Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 425,842 | 9,279 | 4,904 | 440,025
As at 1 October 2024 | 387,963 | 5,930 | 6,539 | 400,432

Company
The company had no tangible fixed assets as at 30 September 2025 or 30 September 2024.
12. Investment Property
Group

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 | -
Additions | 857,800
As at 30 September 2025 | 857,800

Company
The company had no investment property as at 30 September 2025 or 30 September 2024.
13. Investments
Company

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 1,830
As at 30 September 2025 | 1,830
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 1,830
As at 1 October 2024 | 1,830

14. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 26,284 |  | 26,284

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Highview Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
15. Debtors

| Group |  | Company
--- | --- | --- | ---
| 2025 |  | 2024 |  | 2025 |  | 2024
| £ |  | £ |  | £ |  | £
Due within one year
Trade debtors | 735,680 |  | 2,130,218 |  | - |  | -
Amounts recoverable on contracts | 4,444,906 |  | 2,967,431 |  | - |  | -
Amounts owed by group undertakings | - |  | - |  | 591,118 |  | 681,473
Other debtors | 1,277,466 |  | 1,182,843 |  | - |  | -
| 6,458,052 |  | 6,280,492 |  | 591,118 |  | 681,473

16. Creditors: Amounts Falling Due Within One Year

| Group |  | Company
--- | --- | --- | ---
| 2025 |  | 2024 |  | 2025 |  | 2024
| £ |  | £ |  | £ |  | £
Net obligations under finance lease and hire purchase contracts | 65,596 |  | 53,653 |  | - |  | -
Trade creditors | 2,140,333 |  | 2,754,837 |  | - |  | -
Bank loans and overdrafts | 113,360 |  | 108,310 |  | - |  | -
Other creditors | 120,198 |  | 712,541 |  | 469 |  | 90,824
Corporation tax | 352,193 |  | 145,407 |  | - |  | -
Taxation and social security | 472,894 |  | 166,151 |  | - |  | -
Accruals and deferred income | 2,474,166 |  | 1,916,993 |  | - |  | -
| 5,738,740 |  | 5,857,892 |  | 469 |  | 90,824

17. Creditors: Amounts Falling Due After More Than One Year

| Group |
--- | --- | ---
| 2025 |  | 2024
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 366,285 |  | 331,636
Bank loans | 733,669 |  | 223,545
| 1,099,954 |  | 555,181

18. Loans
An analysis of the maturity of loans is given below:

| Group |
--- | --- | ---
| 2025 |  | 2024
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 113,360 |  | 108,310

| Group |
--- | --- | ---
| 2025 |  | 2024
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 733,669 |  | 223,545

Page 23
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Highview Group Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
19. Obligations Under Finance Leases and Hire Purchase

| Group |
--- | --- | ---
| 2025 |  | 2024
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 65,596 |  | 53,653
Later than one year and not later than five years | 366,285 |  | 331,636
| 431,881 |  | 385,289
| 431,881 |  | 385,289

20. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 54,612 |  | 25,919

21. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 775.00 each | 775 |  | 775

22. Pension Commitments
The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund.
During the year the charge to the profit and loss account in respect of defined contribution schemes was £57,859 (2024: £51,900).
At the balance sheet date contributions of £13,384 (2024: £0) were due to the fund and are included in creditors.
23. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 27,705 |  | 28,936

24. Controlling Parties
The company's ultimate controlling party is Terry Lake by virtue of their interest in the share capital of the company.
Page 24