HAIGH DEVELOPMENTS OBSERVER BUILDING LIMITED

Registered Number
13785513
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

Company Information
for the year from 1 August 2024 to 31 July 2025


Director	HAIGH, Steven John


Registered Address	78 Maliston Road
	Great Sankey
	Warrington
	WA5 1JS


Registered Number	13785513 (England and Wales)

HAIGH DEVELOPMENTS OBSERVER BUILDING LIMITED

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors		-		102,404
Cash at bank and on hand		10		9
		10		102,413
Creditors amounts falling due within one year	3	(177,038)		(185,249)
Net current assets (liabilities)			(177,028)		(82,836)
Total assets less current liabilities			(177,028)		(82,836)
Net assets			(177,028)		(82,836)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(177,029)		(82,837)
Shareholders' funds			(177,028)		(82,836)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 April 2026, and are signed on its behalf by:

HAIGH, Steven John
Director
Registered Company No. 13785513

HAIGH DEVELOPMENTS OBSERVER BUILDING LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	175,308	182,220
Taxation and social security	-	1,299
Accrued liabilities and deferred income	1,730	1,730
Total	177,038	185,249

4.	Related party transactions
	The amounts owed to Haigh Developments - Intro House Ltd is £150,568 (2024 - £150,420), of which Mr S Haigh is a Director. The amounts owed to Observer Basement Ltd is £3,240 (2024 - £10,300), of which Mr S Haigh is a Director. The amounts owed to Haigh Developments - Bewsey Street Ltd is £21,500 (2024 - £21,500), of which Mr S Haigh is a Director.