REGISTERED NUMBER: 14241593 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Highgrove Group (Hoyland North) Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

J C Best

D J Shann

P Whitaker

SECRETARY:

D M Lush

REGISTERED OFFICE:

Middleton House

Westland Road

Leeds

West Yorkshire

LS11 5UH

REGISTERED NUMBER:

14241593 (England and Wales)

ACCOUNTANTS:

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Highgrove Group (Hoyland North) Limited for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Highgrove Group (Hoyland North) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Highgrove Group (Hoyland North) Limited and state those matters that we have agreed to state to the Board of Directors of Highgrove Group (Hoyland North) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Highgrove Group (Hoyland North) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Highgrove Group (Hoyland North) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Highgrove Group (Hoyland North) Limited. You consider that Highgrove Group (Hoyland North) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Highgrove Group (Hoyland North) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

21 April 2026

CURRENT ASSETS

Stocks

375,725

99,954

Debtors

5

-

19,657

Cash in hand

100

100

375,825

119,711

CREDITORS

Amounts falling due within one year

6

376,006

119,761

NET CURRENT LIABILITIES

(181

)

(50

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(181

)

(50

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(281

)

(150

)

(181

)

(50

)

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

D J Shann - Director

1.	STATUTORY INFORMATION

Highgrove Group (Hoyland North) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

The directors have considered the current trading position of the company and its expectations for the next 12 months following the date of the approval of these financial statements and believe it is appropriate to prepare the financial statements on the going concern basis.

This assumes the continued support of the creditors as a whole. The creditors providing finance to the company have indicated that the support will continue to be available.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Stock represents development costs associated with projects. The interest charged on loans from connected parties which are funding the project are deemed to be a directly attributable cost and are included within the stock value.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

19,657

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

30,000

Other creditors

376,006

89,761

376,006

119,761

7.	RELATED PARTY DISCLOSURES

Loan from company under common control

2025

2024

£

£

Amount due to related party at the balance sheet date

376,006

89,761

During the year, interest of £7,867 (2024: £1,818) was charged to the company on the outstanding loan due to a related party.