REGISTERED NUMBER: 13552482 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

High Street Cre Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

U Javed

REGISTERED OFFICE:

M.01 Tomorrow, Blue

Mediacityuk

Salford

United Kingdom

M50 2AB

REGISTERED NUMBER:

13552482 (England and Wales)

ACCOUNTANTS:

Summit Accountants Limited

M.01 Tomorrow

MediaCityUK

Salford

Greater Manchester

M50 2AB

FIXED ASSETS

Investment property

4

605,000

605,000

CURRENT ASSETS

Prepayments and accrued income

12

7

Cash at bank

75,275

38,274

75,287

38,281

CREDITORS

Amounts falling due within one year

5

536,322

538,330

NET CURRENT LIABILITIES

(461,035

)

(500,049

)

TOTAL ASSETS LESS CURRENT LIABILITIES

143,965

104,951

CAPITAL AND RESERVES

Called up share capital

200

1

Revaluation reserve

6

(21,681

)

(21,681

)

Retained earnings

165,446

126,631

143,965

104,951

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

U Javed - Director

1.	STATUTORY INFORMATION

High Street Cre Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is recognised when, and to the extent that, the company obtains the right to consideration. The point of recognition is after the service has been performed, when the risk and rewards associated with the goods/services have been transferred or in accordance with contractual terms. The company is not VAT registered

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

605,000

NET BOOK VALUE

At 31 August 2025

605,000

At 31 August 2024

605,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2021

605,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

-

849

Taxation and social security

9,339

11,720

Other creditors

526,983

525,761

536,322

538,330

6.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

(21,681

)

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As of 31 August 2025 £526,442 was owed by the company to the directors.

No formal repayment terms have been agreed.