1 01/09/2024 31/08/2025 2025-08-31 false false false false false false false true false false true false false false false true true false No description of principal activities is disclosed 2024-09-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 09236602 2024-09-01 2025-08-31 09236602 2025-08-31 09236602 2024-08-31 09236602 2023-09-01 2024-08-31 09236602 2024-08-31 09236602 2023-08-31 09236602 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 09236602 core:OnerousContractsExcludingVacantProperties 2024-09-01 2025-08-31 09236602 bus:RegisteredOffice 2024-09-01 2025-08-31 09236602 bus:LeadAgentIfApplicable 2024-09-01 2025-08-31 09236602 bus:Director1 2024-09-01 2025-08-31 09236602 core:FurnitureFittingsToolsEquipment 2024-08-31 09236602 core:FurnitureFittingsToolsEquipment 2025-08-31 09236602 core:WithinOneYear 2025-08-31 09236602 core:WithinOneYear 2024-08-31 09236602 core:AfterOneYear 2025-08-31 09236602 core:AfterOneYear 2024-08-31 09236602 core:ShareCapital 2025-08-31 09236602 core:ShareCapital 2024-08-31 09236602 core:RetainedEarningsAccumulatedLosses 2025-08-31 09236602 core:RetainedEarningsAccumulatedLosses 2024-08-31 09236602 core:FurnitureFittingsToolsEquipment 2024-08-31 09236602 bus:Director1 2024-08-31 09236602 bus:Director1 2025-08-31 09236602 bus:Director1 2023-08-31 09236602 bus:Director1 2024-08-31 09236602 bus:Director1 2023-09-01 2024-08-31 09236602 bus:SmallEntities 2024-09-01 2025-08-31 09236602 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 09236602 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09236602 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09236602 bus:FullAccounts 2024-09-01 2025-08-31 09236602 core:ComputerEquipment 2024-09-01 2025-08-31 09236602 core:ComputerEquipment 2024-08-31 09236602 1 2024-09-01 2025-08-31
Company registration number: 09236602
High End Designs Limited
Unaudited filleted financial statements
31 August 2025
High End Designs Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
High End Designs Limited
Directors and other information

| Director | Mrs Golnaz Samii
| Company number | 09236602
| Registered office | 5 Calico Row
|  | Plantation Wharf
|  | London
|  | SW11 3YH
| Business address | Flat 9
|  | 2-3 Ovington Gardens
|  | London
|  | SW3 1LS
| Accountant | Reza Samii
|  | 19 Cornerways
|  | 1 Daylesford Avenue
|  | London
|  | SW15 5QP

| Bankers | HSBC
|  | 94 Kensington High Street
|  | Kensington
|  | London
|  | W8 4SH

High End Designs Limited
Chartered accountant's report to the director on the preparation of the
unaudited statutory financial statements of High End Designs Limited
Year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of High End Designs Limited for the year ended 31 August 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
My work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Reza Samii
Chartered Accountant
19 Cornerways
1 Daylesford Avenue
London
SW15 5QP
11 May 2026
High End Designs Limited
Statement of financial position
31 August 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 201 |  |  |  | 405 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 201 |  |  |  | 405
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 20,721 |  |  |  | 21,911 |  |
Cash at bank and in hand |  |  | 2,361 |  |  |  | 4,399 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 23,082 |  |  |  | 26,310 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 195,912) |  |  |  | ( 192,591) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 172,830) |  |  |  | ( 166,281)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 172,629) |  |  |  | ( 165,876)
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 7 |  |  | ( 716) |  |  |  | ( 3,465)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 173,345) |  |  |  | ( 169,341)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 50 |  |  |  | 50
Profit and loss account |  |  |  |  | ( 173,395) |  |  |  | ( 169,391)
|  |  |  |  | _______ |  |  |  | _______
Shareholder deficit |  |  |  |  | ( 173,345) |  |  |  | ( 169,341)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 11 May 2026 , and are signed on behalf of the board by:
Mrs Golnaz Samii
Director
Company registration number: 09236602
High End Designs Limited
Notes to the financial statements
Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in UK. The address of the registered office is High End Designs Limited, 5 Calico Row, Plantation Wharf, London, SW11 3YH.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures, fittings and furniture | - | 10 % | straight line
| Computer equipment | - | 20 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Computer equipment | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 September 2024 | 2,041 | 903 | 2,944 |  |  |  |
| Disposals | - | ( 903) | ( 903) |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 August 2025 | 2,041 | - | 2,041 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 September 2024 | 1,636 | 903 | 2,539 |  |  |  |
| Charge for the year | 204 | - | 204 |  |  |  |
| Disposals | - | ( 903) | ( 903) |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 August 2025 | 1,840 | - | 1,840 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 August 2025 | 201 | - | 201 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 August 2024 | 405 | - | 405 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

6. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 2,819 | 2,819
| Other creditors |  | 193,093 | 189,772
|  |  | _______ | _______
|  |  | 195,912 | 192,591
|  |  | _______ | _______

The director's loan is unsecured and interest free and subordinated to all other creditors.
7. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 716 | 3,465
|  |  | _______ | _______

This loan relates to the government guaranteed bounce back loan carrying interest at 2.50% per annum.
8. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Golnaz Samii | ( 187,772) | ( 4,121) | ( 191,893) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mrs Golnaz Samii | ( 215,834) | 28,062 | ( 187,772) |  |  |
|  | _______ | _______ | _______ |  |  |

9. Controlling party
The company was controlled throughout the current and prior periods by its sole director through her holdings of the company's entire issued share capital.
10. Financial position
The accounts have been prepared on going concern basis as the company's director and shareholder who is also its significant creditor, has undertaken until sufficient income is generated by the company, to continue with her financial support to enable the company to operate as a going concern.