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Company Registration No. 09547097 (England and Wales)
Samuel Higham Limited Unaudited accounts for the year ended 30 April 2026
Samuel Higham Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Samuel Higham Limited Company Information for the year ended 30 April 2026
Director
Delyth Higham
Company Number
09547097 (England and Wales)
Registered Office
32 BEVERLEY RISE ILKLEY LS29 9DB ENGLAND
Accountants
SHO Accountancy Limited 29 Lister Street Ilkley West Yorkshire LS29 9ET
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Samuel Higham Limited for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Samuel Higham Limited for the year ended 30 April 2026 as set out on pages 5 - 7 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 at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
SHO Accountancy Limited Chartered Accountants 29 Lister Street Ilkley West Yorkshire LS29 9ET 7 May 2026
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Samuel Higham Limited Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Current assets
Debtors
6
900
2,900
Cash at bank and in hand
189
1,605
1,089
4,505
Creditors: amounts falling due within one year
7
(3,536)
(4,173)
Net current (liabilities)/assets
(2,447)
332
Net (liabilities)/assets
(2,447)
332
Capital and reserves
Called up share capital
1
1
Profit and loss account
(2,448)
331
Shareholders' funds
(2,447)
332
For the year ending 30 April 2026 the company was entitled to exemption from audit 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 her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 May 2026 and were signed on its behalf by
Delyth Higham Director Company Registration No. 09547097
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Samuel Higham Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Samuel Higham Limited is a private company, limited by shares, registered in England and Wales, registration number 09547097. The registered office is 32 BEVERLEY RISE, ILKLEY, LS29 9DB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Samuel Higham Limited Notes to the Accounts for the year ended 30 April 2026
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2025
10,599
At 30 April 2026
10,599
Amortisation
At 1 May 2025
10,599
At 30 April 2026
10,599
Net book value
At 30 April 2026
-
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 May 2025
938
At 30 April 2026
938
Depreciation
At 1 May 2025
938
At 30 April 2026
938
Net book value
At 30 April 2026
-
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
900
2,900
7
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
-
3,569
Loans from directors
2,936
204
Accruals
600
400
3,536
4,173
8
Transactions with related parties
During the year, total dividends of £5,000 were paid to the director. At the year end the company owed £15,642 to the director (2023 £1,585 owed to director).
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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