HIGH STREET DEAL LIMITED

HIGH STREET DEAL LIMITED
Director's Report
For the year ended 31 August 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 August 2025.

Principal activities

The principal activity of the company continued to be that of real estate advisor.

Director

The director who served the company throughout the year was as follows:

Jonathan Paul FELDMAN

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Jonathan Paul FELDMAN
Director

Date approved: 11 May 2026

HIGH STREET DEAL LIMITED Accountants' Report For the year ended 31 August 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts HIGH STREET DEAL LIMITED for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HIGH STREET DEAL LIMITED for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of HIGH STREET DEAL LIMITED , as a body, in accordance with the terms of our engagement letter dated 11 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of HIGH STREET DEAL LIMITED and state those matters that we have agreed to state to the Board of Directors of HIGH STREET DEAL LIMITED, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HIGH STREET DEAL LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that HIGH STREET DEAL LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit HIGH STREET DEAL LIMITED. You consider that HIGH STREET DEAL LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of HIGH STREET DEAL LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... 11 May 2026 3

HIGH STREET DEAL LIMITED
Accountants' Report
For the year ended 31 August 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts HIGH STREET DEAL LIMITED for the year ended 31 August 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HIGH STREET DEAL LIMITED for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of HIGH STREET DEAL LIMITED , as a body, in accordance with the terms of our engagement letter dated 11 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of HIGH STREET DEAL LIMITED and state those matters that we have agreed to state to the Board of Directors of HIGH STREET DEAL LIMITED, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HIGH STREET DEAL LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that HIGH STREET DEAL LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit HIGH STREET DEAL LIMITED. You consider that HIGH STREET DEAL LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of HIGH STREET DEAL LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

11 May 2026

HIGH STREET DEAL LIMITED
Income Statement
For the year ended 31 August 2025

	31/08/2025 £	31/08/2024 £
Turnover	1,925,000	458,100
Gross profit	1,925,000	458,100
Selling and distribution costs	0	105
Administrative expenses	(1,780,448)	(442,842)
Operating profit	144,552	15,363
Other interest receivable and similar income	7,602	13,050
Profit/(Loss) on ordinary activities before taxation	152,154	28,413
Tax on profit on ordinary activities	(36,570)	(11,183)
Profit/(Loss) for the financial year	115,584	17,230

HIGH STREET DEAL LIMITED
Statement of Financial Position
As at 31 August 2025

	Notes	31/08/2025 £	31/08/2024 £
Fixed assets
Tangible fixed assets	4	112,749	115,209
Investments	5	474,293	0
		587,042	115,209
Current assets
Debtors	6	1,497,044	862,188
Cash at bank and in hand		702,561	82,511
		2,199,605	944,699
Creditors: amount falling due within one year	7	(1,958,923)	(347,768)
Net current assets		240,682	596,931

Total assets less current liabilities		827,724	712,140
Net assets		827,724	712,140

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		827,723	712,139
Shareholders' funds		827,724	712,140

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 11 May 2026 and were signed by:

-------------------------------
Jonathan Paul FELDMAN
Director

HIGH STREET DEAL LIMITED
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

HIGH STREET DEAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12167840, registration address 27 OLD GLOUCESTER STREET, London, WC1N 3AX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Staff Costs

	31/08/2025 £	31/08/2024 £
Wages and salaries	450,000	0
Social security costs	67,933	1,025
Other staff costs	12,768	17,290
	530,701	18,315

3.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Land and buildings	Total
	£	£
At 01 September 2024	131,667	131,667
Additions	4,124	4,124
Disposals	-	-
At 31 August 2025	135,791	135,791
Depreciation
At 01 September 2024	16,458	16,458
Charge for year	6,584	6,584
On disposals	-	-
At 31 August 2025	23,042	23,042
Net book values
Closing balance as at 31 August 2025	112,749	112,749
Opening balance as at 01 September 2024	115,209	115,209

Impairments of Assets Notes

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cashgenerating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	-	-
Additions	-	-
Disposals	-	-
At 31 August 2025	-	-

Debtors: amounts falling due within one year

	31/08/2025 £	31/08/2024 £
Trade Debtors	1,255,075	553,402
Prepayments & Accrued Income	582	0
	1,255,657	553,402

Debtors: amounts falling due after one year

	31/08/2025 £		31/08/2024 £
Directors' Loan Accounts	241,387		308,786
	241,387		308,786

Creditors: amount falling due within one year

	31/08/2025 £	31/08/2024 £
Corporation Tax	36,570	9,973
Accrued Expenses	1,663,050	4,880
Other Creditors	0	253,773
VAT Control Account	259,303	79,142
	1,958,923	347,768

Creditors: amount falling due after more than one year

	31/08/2025 £		31/08/2024 £
	0		0

Share Capital

Authorised
1 Class A share of £1.00 each

Allotted, called up and fully paid	31/08/2025 £		31/08/2024 £
1 Class A share of £1.00 each	1		1
	1		1

10.

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

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.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, 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.

11.	Employee benefits The costs of short-term employee benefits are recognised as a liability and an expense.

Registered Number: 12167840
England and Wales
HIGH STREET DEAL LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025