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Registered Number: 12376170
England and Wales
HIGHLAND ASSOCIATES AND CONSULT LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

HIGHLAND ASSOCIATES AND CONSULT LIMITED Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

HIGHLAND ASSOCIATES AND CONSULT LIMITED Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Winsburg Limited 31 December 2025 .................................................... Winsburg Limited 34 Britannia Way Norwich NR5 0UW 18 April 2026 1

HIGHLAND ASSOCIATES AND CONSULT LIMITED Statement of Financial Position As at 31 December 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Intangible fixed assets | 4 | 333
Tangible fixed assets | 5 | 1,544
|  | 1,877
Current assets |  |
Debtors |  | 5,206
Cash at bank and in hand |  | 6,529
|  | 11,735
Creditors: amount falling due within one year |  | (2,614)
Net current assets |  | 9,121
Total assets less current liabilities |  | 10,998
Net assets |  | 10,998
Capital and reserves |  |
Called up share capital | 6 | 100
Profit and loss account |  | 10,898
Shareholders' funds |  | 10,998
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 18 April 2026 and were signed by:
------------------------------- ONYEKA MARTIN CHUKWUEMEKA Director
2

HIGHLAND ASSOCIATES AND CONSULT LIMITED Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information HIGHLAND ASSOCIATES AND CONSULT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12376170, registration address 2 PEARDALE CLOSE, ECCLES, MANCHESTER, M30 7AG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2. | Staff Costs
| 2025
--- | ---
Average number of employees during the year | Number
Administration | 1
| 1
3. | Average number of employees Average number of employees during the year was 1.
4. | Intangible fixed assets
Cost | Software License |  | Total
| £ |  | £
At 01 January 2025 | 333 |  | 333
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 333 |  | 333
Net book values
At 31 December 2025 | 333 |  | 333
At 31 December 2024 | 333 |  | 333
5. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 1,000 |  | 544 |  | 1,544
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 December 2025 | 1,000 |  | 544 |  | 1,544
Depreciation
At 01 January 2025 | - |  | - |  | -
Charge for year | - |  | - |  | -
On disposals | - |  | - |  | -
At 31 December 2025 | - |  | - |  | -
Net book values
Closing balance as at 31 December 2025 | 1,000 |  | 544 |  | 1,544
Opening balance as at 01 January 2025 | 1,000 |  | 544 |  | 1,544
6. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £
--- | ---
100 Class A shares of £1.00 each | 100
| 100
3