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Registered number: 06153745
Combined Power & Heat (Highlands) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Infinity Advisors Ltd t/a Infinity Partnership
Combined Power & Heat (Highlands) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Combined Power & Heat (Highlands) Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06153745

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
Creditors: Amounts Falling Due Within One Year | 4 | (21,369 ) |  | (21,309 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (21,369 ) |  | (21,309 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (21,369 ) |  | (21,309 )
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (472,637 ) |  | (472,637 )
NET LIABILITIES |  |  | (494,006 ) |  | (493,946 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (495,006 ) |  | (494,946 )
SHAREHOLDERS' FUNDS |  |  | (494,006) |  | (493,946)

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

R J Taylor Director
7th May 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Combined Power & Heat (Highlands) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Combined Power & Heat (Highlands) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06153745 . The registered office is Piccadilly Business Centre, Aldow Enterprise Park, Manchester, M12 6AE.
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 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
2.3. 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.
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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2025: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 18,203 |  | 18,203
Bank loans and overdrafts | 121 |  | 61
Other creditors | 1,788 |  | 1,788
Taxation and social security | 1,257 |  | 1,257
| 21,369 |  | 21,309

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 472,637 |  | 472,637

Page 2
Page 3
Combined Power & Heat (Highlands) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

7. Ultimate Controlling Party
The company's controlling party is Glen Jones .
Page 3