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Registered number: 13433779
High Tide Holdco Limited
Financial Statements
For The Year Ended 30 June 2025
Denmark Forrester Limited
Chartered Accountant and Registered Auditor
Office 12 Bentalls Centre
Colchester Road
Maldon
Essex
CM9 4GD
High Tide Holdco Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
High Tide Holdco Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 13433779

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 100 |  | 100
|  |  | 100 |  | 100
CURRENT ASSETS
Debtors | 5 | 10,220 |  | 174,977 |
Cash at bank and in hand |  | 3,789 |  | 16 |
|  | 14,009 |  | 174,993 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,161 ) |  | (12,242 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,848 |  | 162,751
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,948 |  | 162,851
NET ASSETS |  |  | 11,948 |  | 162,851
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 11,848 |  | 162,751
SHAREHOLDERS' FUNDS |  |  | 11,948 |  | 162,851

Page 1
Page 2
High Tide Holdco Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 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 directors acknowledge 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 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

Mr Tim Dufficy Director
30th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
High Tide Holdco Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
High Tide Holdco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13433779 . The registered office is Office 12, Bentalls Centre, Colchester Road, Maldon , Essex, CM9 4GD.
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
High Tide Holdco Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 100
As at 30 June 2025 | 100
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 100
As at 1 July 2024 | 100

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | - |  | 30,282
Amounts owed by group undertakings | - |  | 134,475
| - |  | 164,757
Due after more than one year
Corporation tax recoverable assets | 10,220 |  | 10,220
| 10,220 |  | 174,977

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | 10,220
Accruals and deferred income | 2,021 |  | 2,022
Directors' loan accounts | 140 |  | -
| 2,161 |  | 12,242

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
High Tide Holdco Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Tim Dufficy | 30,282 | - | 30,282 | - | -

The above loan is unsecured and repayable on demand. Interest is charged at the HMRC offical rate.
9. Ultimate Controlling Party
The company's ultimate controlling party is Tim Dufficy by virtue of his ownership of 51% of the issued share capital in the company.
Page 5