Company No: 05833232 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	T Weedon
	J Weedon

SECRETARY

J Weedon

REGISTERED OFFICE	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB
	Beaconsfield
	United Kingdom

COMPANY NUMBER

05833232 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2025		2024
		£		£
Current assets
Debtors	3	18,150		41,057
Cash at bank and in hand		534		18,124
		18,684		59,181
Creditors: amounts falling due within one year	4	( 16,198)		( 49,858)
Net current assets		2,486		9,323
Total assets less current liabilities		2,486		9,323
Creditors: amounts falling due after more than one year	5	0		( 8,775)
Net assets		2,486		548
Capital and reserves
Called-up share capital	6	1,500		1,500
Profit and loss account		986		( 952 )
Total shareholder's funds		2,486		548

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Hightone Restorations Limited (registered number: 05833232) were approved and authorised for issue by the Board of Directors on 08 May 2026. They were signed on its behalf by:

J Weedon Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hightone Restorations Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, Beaconsfield, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Hightone Restorations Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

In August 2024 the directors made the decision that the Company would cease trading. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for costs of terminating the business, which were committed to at the Balance Sheet date and where appropriate, the Company's assets have been written down to their net realisable value.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the sale of goods and the rendering of services in the normal course of business, and is shown net of discounts and VAT.

Rendering of services:
Revenue arises from the provision of motor vehicle restoration services. Revenue is recognized proportionally over the performance of the service contract, by reference to the stage of completion of the transaction at the end of the reporting period.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		8

3. Debtors

	2025		2024
	£		£
Trade debtors	0		4,938
Amounts owed by related parties	17,058		35,958
Other debtors	1,092		161
	18,150		41,057

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	0		11,175
Trade creditors	14,034		21,748
Other taxation and social security	0		7,224
Other creditors	2,164		9,711
	16,198		49,858

5. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		8,775

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,500 Ordinary shares of £ 1.00 each	1,500		1,500

7. Ultimate controlling party

Parent Company:

Weedon Investments Limited

22 Wycombe End, Beaconsfield, England, HP9 1NB