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Registered Number: 12559288
England & Northern Ireland

 

 

 

HIGHVIEW LETTINGS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 September 2024

End date: 31 August 2025
Accountants' report on the unaudited financial statements to the directors of Highview Lettings LTD.


In accordance with our terms of engagement and in order to assist you to fulfill your duties under the Companies Act 2006, we have compiled the financial statements of the company for the period ended period ended year ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.


This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.


You have acknowledged on the Balance Sheet as at period ended year ended 31 August 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the period.


We have not been instructed to carry out an audit of the financial statements. 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 financial statements.








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

Abbey & Co Associates Ltd

1st Floor, Abbey House
270-272 Lever Street
Bolton
BL3 6PD
26 May 2026
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 525,300    525,300 
525,300    525,300 
Current assets      
Debtors 602   
Cash at bank and in hand 524    1,293 
1,126    1,293 
Creditors: amount falling due within one year (38,484)   (33,783)
Net current assets (37,358)   (32,490)
 
Total assets less current liabilities 487,942    492,810 
Creditors: amount falling due after more than one year (509,613)   (484,939)
Net assets (21,671)   7,871 
 

Capital and reserves
     
Called up share capital 10    10 
Profit and loss account (21,681)   7,861 
Shareholders' funds (21,671)   7,871 
 


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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 26 May 2026 and were signed by:


-------------------------------
Craig William Barlow
Director
2
General Information
Highview Lettings LTD is a private company, limited by shares, registered in England & Northern Ireland, registration number 12559288, registration address 7 Eden Grove, Bolton, Lancashire, BL1 6NY.

The presentation currency is £ sterling.
1.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
2.

Average number of employees

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

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 September 2024 525,300    525,300 
Additions  
Disposals  
At 31 August 2025 525,300    525,300 
Depreciation
At 01 September 2024  
Charge for year  
On disposals  
At 31 August 2025  
Net book values
Closing balance as at 31 August 2025 525,300    525,300 
Opening balance as at 01 September 2024 525,300    525,300 


3