ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 10587078

HIGHSTREAM SOLUTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

HIGHSTREAM SOLUTIONS LIMITED

REGISTERED NUMBER: 10587078

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		3,077		3,696
			3,077		3,696
Current assets
Debtors: amounts falling due within one year	5	187,657		93,628
Cash at bank and in hand	6	103,711		120,784
		291,368		214,412
Creditors: amounts falling due within one year	7	(177,723)		(178,119)
Net current assets			113,645		36,293
Total assets less current liabilities			116,722		39,989

Net assets			116,722		39,989

Capital and reserves
Called up share capital	30,190	30,190
Share premium account	219,810	219,810
Profit and loss account	(133,278)	(210,011)
	116,722	39,989

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 May 2026.

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HIGHSTREAM SOLUTIONS LIMITED

REGISTERED NUMBER: 10587078

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

M R Roberts

Director

The notes on pages 3 to 7 form part of these financial statements.

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HIGHSTREAM SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Highstream Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Kinnerton House, Bell Meadow Business Park, Chester, Cheshire, England, CH4 9EP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest £.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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HIGHSTREAM SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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HIGHSTREAM SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 5).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 January 2025	5,836
	Additions	620
	At 31 December 2025	6,456
	Depreciation
	At 1 January 2025	2,140
	Charge for the year on owned assets	1,239
	At 31 December 2025	3,379
	Net book value
	At 31 December 2025	3,077
	At 31 December 2024	3,696

Debtors

					2025	2024
					£	£


Trade debtors	125,023	77,203
Other debtors	4,711	4,266
Prepayments and accrued income	57,923	12,159

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HIGHSTREAM SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.Debtors (continued)

		187,657	93,628

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	103,711	120,784
	103,711	120,784

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	18,966	19,065
Other taxation and social security	29,190	22,981
Other creditors	962	100,675
Accruals and deferred income	128,605	35,398
	177,723	178,119

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

7,524 (2024 - 7,524) A ordinary shares of £1.00 each	7,524	7,524
2,910 (2024 - 2,910) B Ordinary shares of £1.00 each	2,910	2,910
3,762 (2024 - 3,762) C Ordinary shares of £1.00 each	3,762	3,762
15,804 (2024 - 15,804) D ordinary shares of £1.00 each	15,804	15,804
190 (2024 - 190) E ordinary shares of £1.00 each	190	190

	30,190	30,190

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HIGHSTREAM SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Not later than 1 year	8,141	8,072
Later than 1 year and not later than 5 years	1,071	9,212
	9,212	17,284

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