High Island Consulting Limited

Registered number

10584513

Unaudited Filleted Accounts

31 January 2026

High Island Consulting Limited
Registered number:		10584513
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		3,043			4,056

Current assets
Debtors	4	9,174			4,416
Cash at bank and in hand		11,859			20,925
		21,033			25,341

Creditors: amounts falling due within one year	5	(22,970)			(21,226)

Net current (liabilities)/assets			(1,937)			4,115

Total assets less current liabilities			1,106			8,171


Provisions for liabilities			(579)			(771)


Net assets			527			7,400

Capital and reserves
Called up share capital			100			100
Profit and loss account			427			7,300

Shareholder's funds			527			7,400

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms A Takashima
Director
Approved by the board on 5 May 2026

High Island Consulting Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer Equipment			25% reducing balance
	Fixtures and Fittings			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
				Fixtures & Fittings		Computer and Office equipment		Total
£					£		£
	Cost
	At 1 February 2025			8,518		4,637		13,155
	At 31 January 2026			8,518		4,637		13,155

	Depreciation
	At 1 February 2025			6,117		2,982		9,099
	Charge for the year			600		413		1,013
	At 31 January 2026			6,717		3,395		10,112

	Net book value
	At 31 January 2026			1,801		1,242		3,043
	At 31 January 2025			2,401		1,655		4,056


4	Debtors					2026		2025
£							£

	Director account					7,323		3,918
	Other debtors					1,851		498
						9,174		4,416


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					160		303
	Taxation and social security costs					22,810		20,923
						22,970		21,226


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	Ms Akiko Takashima	3,918		-		3,405		7,323

		3,918		-		3,405		7,323
	The short term loan is non interest bearing and repayable on demand.

7	Other information

	High Island Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit A, Farriers Courtyard,
	Spelmonden Farm,
	Spelmonden Road,
	Goudhurst, Cranbrook,
	TN17 1HE