| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025 |
| FOR |
| HIGHFIELD NORTHERN LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025 |
| FOR |
| HIGHFIELD NORTHERN LIMITED |
| HIGHFIELD NORTHERN LIMITED (REGISTERED NUMBER: 07913622) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| HIGHFIELD NORTHERN LIMITED |
| COMPANY INFORMATION |
| FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Victoria House |
| Bondgate Within |
| Alnwick |
| Northumberland |
| NE66 1TA |
| BANKERS: |
| 20 Bondgate Within |
| Alnwick |
| Northumberland |
| NE66 1TF |
| HIGHFIELD NORTHERN LIMITED (REGISTERED NUMBER: 07913622) |
| BALANCE SHEET |
| 31 JULY 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| 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. |
| HIGHFIELD NORTHERN LIMITED (REGISTERED NUMBER: 07913622) |
| BALANCE SHEET - continued |
| 31 JULY 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| HIGHFIELD NORTHERN LIMITED (REGISTERED NUMBER: 07913622) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025 |
| 1. | STATUTORY INFORMATION |
| Highfield Northern Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer equipment | - |
| Taxation |
| Taxation for the period 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 period 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. |
| 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 period was |
| HIGHFIELD NORTHERN LIMITED (REGISTERED NUMBER: 07913622) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Motor | Computer |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 February 2024 |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 February 2024 |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 January 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |
| HIGHFIELD NORTHERN LIMITED (REGISTERED NUMBER: 07913622) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025 |
| 8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the period ended 31 July 2025 and the year ended 31 January 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of period | ( |
) | ( |
) |
| Amounts advanced | ( |
) |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of period | ( |
) | ( |
) |
| 9. | RELATED PARTY DISCLOSURES |
| Mr Steven Potter, a director and shareholder of the company, was also a 50% shareholder (holding 50 ordinary shares of £1 each) and a director of E & S Developments Northern Ltd. His directorship terminated on 1 February 2023 and the company was dissolved on 26 September 2023. |