HIGHBURY TRADING LIMITED

Company Registration Number:
13616819 (England and Wales)

Unaudited statutory accounts for the year ended 30 September 2025

Period of accounts

Start date: 1 October 2024

End date: 30 September 2025

HIGHBURY TRADING LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

HIGHBURY TRADING LIMITED

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Principal activities of the company

Principal Activities The principal activities of the Company during the year were the provision of management consultancy services, commercial agency and intermediary services, wholesale trading activities and the promotion, sourcing and sale of a variety of products on behalf of business customers and suppliers. The Company acted as an agent and intermediary in the sale of particular products and a variety of goods, provided business development and management consultancy services, and undertook non-specialised wholesale trading activities across a range of commercial sectors. The directors consider that these activities accurately reflect the nature of the Company's operations throughout the financial year. Business review The company continued to develop its trading activities during the year ended 31 December 2025. Turnover increased to £3,214,080 from £2,386,560 in the prior year. Gross profit increased to £646,180 and profit after taxation for the year amounted to £428,096. The directors consider that the year represented a period of continued growth, supported by a higher level of customer activity and a stable cash position. The business maintained a focus on managing receivables, cost of sales and operating expenditure while retaining sufficient resources for future development.

Additional information

Liquidity risk 428,096 92,855 At the reporting date the company held cash at bank of £518,000. The directors consider the company's liquidity position to be adequate for its present operational requirements and for the foreseeable future. Credit risk Credit risk is managed through monitoring customer balances and payment performance. Trade debtors at the year end amounted to £338,000. Foreign exchange risk Where transactions are denominated in foreign currencies, management monitors exposures as part of its normal treasury and operating controls. No material unhedged exposure has been identified in the preparation of these draft financial statements. Future developments The director believes that the Company is well positioned to continue expanding its commercial agency, wholesale trading and management consultancy activities during the forthcoming financial year. The Company intends to strengthen existing relationships with suppliers, manufacturers, distributors and business clients while actively pursuing new commercial opportunities within both domestic and international markets. Particular focus will be placed on expanding the Company's intermediary and agency services, increasing the range of products and business solutions offered to customers, and developing long-term strategic partnerships with trading counterparties. The Company also intends to further develop its management consultancy services, supporting clients with business development, operational efficiency and commercial growth initiatives. Management will continue to focus on maintaining adequate working capital, preserving liquidity, improving operational efficiency and supporting sustainable growth through disciplined cost control, prudent financial management and effective risk monitoring. The director believes that these initiatives will strengthen the Company's market position and support the long-term development of the business. Going concern The director recognises that the Company operates within competitive wholesale, agency and consultancy markets and is therefore exposed to general economic conditions, customer demand, supplier performance and market fluctuations. In assessing the appropriateness of the going concern basis, the director has reviewed the Company's trading performance, cash position, working capital requirements, contractual relationships, business forecasts and anticipated future trading activity. The Company has maintained positive trading operations throughout the year and continues to generate revenue from its commercial agency, wholesale trading and consultancy activities. Based on this review, the director has a reasonable expectation that the Company has adequate resources to continue operating and meeting its obligations as they fall due for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.



Directors

The director shown below has held office during the period of
10 April 2025 to 30 September 2025

FOMICEVA, Sofija

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
22 June 2026

And signed on behalf of the board by:
Name: FOMICEVA, Sofija
Status: Director

HIGHBURY TRADING LIMITED

Profit And Loss Account

for the Period Ended 30 September 2025

2025 2024


£
£
Turnover: 3,214,080 2,386,560
Cost of sales: ( 2,567,900 ) ( 2,165,780 )
Gross profit(or loss): 646,180 220,780
Distribution costs: 0 0
Administrative expenses: ( 75,385 ) ( 96,973 )
Other operating income: 0 0
Operating profit(or loss): 570,795 123,807
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: 570,795 123,807
Tax: ( 142,699 ) ( 30,952 )
Profit(or loss) for the financial year: 428,096 92,855

HIGHBURY TRADING LIMITED

Balance sheet

As at 30 September 2025

Notes 2025 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 96,000 128,000
Tangible assets: 4 96,000 0
Investments:   0 0
Total fixed assets: 192,000 128,000
Current assets
Stocks:   0 0
Debtors: 5 338,000 366,376
Cash at bank and in hand: 518,000 312,431
Investments:   0 0
Total current assets: 856,000 678,807
Prepayments and accrued income: 335,925 0
Creditors: amounts falling due within one year: 6 ( 179,973 ) ( 30,951 )
Net current assets (liabilities): 1,011,952 647,856
Total assets less current liabilities: 1,203,952 775,856
Creditors: amounts falling due after more than one year: 7 ( 683,000 ) ( 683,000 )
Provision for liabilities: 0 0
Total net assets (liabilities): 520,952 92,856
Capital and reserves
Called up share capital: 1 1
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: 520,951 92,855
Total Shareholders' funds: 520,952 92,856

The notes form part of these financial statements

HIGHBURY TRADING LIMITED

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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.

This report was approved by the board of directors on 22 June 2026
and signed on behalf of the board by:

Name: FOMICEVA, Sofija
Status: Director

The notes form part of these financial statements

HIGHBURY TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards. The financial statements are presented in Pounds Sterling (£), which is the functional and presentation currency of the Company. Revenue Recognition Revenue represents the fair value of consideration receivable for goods supplied and services rendered during the year, excluding Value Added Tax and trade discounts.

    Tangible fixed assets depreciation policy

    Tangible Fixed Assets Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is charged so as to write off the cost of assets, less their estimated residual value, over their expected useful economic lives on a straight-line basis. Office furniture and equipment are depreciated over 5 years at a rate of 20% per annum.

    Intangible fixed assets amortisation policy

    Intangible Assets Software development costs and software licences are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over the estimated useful economic life of the asset. Software and software licences are amortised over five years at a rate of 20% per annum.

    Other accounting policies

    Financial Instruments Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument and are measured in accordance with FRS 102. Taxation Taxation represents the aggregate amount of current and deferred taxation recognised in the reporting period. Current tax is recognised at the amount expected to be paid or recovered using tax rates enacted or substantively enacted at the reporting date.

HIGHBURY TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 21 21

    The average number of persons employed by the Company during the year, including the director, was 21. Employees were engaged in management, administration, business development, consultancy, commercial agency and trading support activities.

HIGHBURY TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 October 2024 0 128,000 128,000
Additions 0 0 0
Disposals 0 0 0
Revaluations 0 0 0
Transfers 0 0 0
At 30 September 2025 0 128,000 128,000
Amortisation
At 1 October 2024 0 0 0
Charge for year 0 32,000 32,000
On disposals 0 0 0
Other adjustments 0 0 0
At 30 September 2025 0 32,000 32,000
Net book value
At 30 September 2025 0 96,000 96,000
At 30 September 2024 0 128,000 128,000

Intangible Assets – Software The Company held software with an original cost of £128,000 at the beginning of the financial year. An amortisation charge of £32,000 was recognised during the year in accordance with the Company's accounting policy. As at 30 September 2025, the net book value of the software amounted to £96,000.

HIGHBURY TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 October 2024 0 0 0 0 0 0
Additions 0 0 0 120,000 0 120,000
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 30 September 2025 0 0 0 120,000 0 120,000
Depreciation
At 1 October 2024 0 0 0 0 0 0
Charge for year 0 0 0 24,000 0 24,000
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 30 September 2025 0 0 0 24,000 0 24,000
Net book value
At 30 September 2025 0 0 0 96,000 0 96,000
At 30 September 2024 0 0 0 0 0 0

Tangible Fixed Assets – Office Furniture and Equipment The Company acquired office furniture and equipment during the financial year. The assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is charged on a straight-line basis over the estimated useful economic life of five years at a rate of 20% per annum. The cost of office furniture and equipment at 30 September 2025 amounted to £120,000. A depreciation charge of £24,000 was recognised during the year, resulting in a net book value of £96,000 at the reporting date.

HIGHBURY TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Debtors

2025 2024
£ £
Trade debtors 338,000 246,000
Prepayments and accrued income 0 0
Other debtors 0 120,376
Total 338,000 366,376
Debtors due after more than one year: 0 0

Prepayments At 30 September 2025, the Company had prepayments amounting to £335,925. These amounts relate to expenses paid in advance and are expected to be recognised in future accounting periods.

HIGHBURY TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

6. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 0 0
Taxation and social security 179,973 30,951
Accruals and deferred income 0 0
Other creditors 0 0
Total 179,973 30,951

Taxation and VAT Liabilities At 30 September 2025, the Company had a corporation tax liability of £173,650 and a VAT liability of £6,322. At 30 September 2024, the corporation tax liability amounted to £30,952. These balances represent amounts payable to HM Revenue & Customs (HMRC) at the reporting date.

HIGHBURY TRADING LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

7. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 683,000 683,000
Total 683,000 683,000

Amounts Due to Director At 30 September 2025, the Company had an outstanding balance due to the director of £683,000. The balance represents funding provided to the Company and is disclosed within creditors and other borrowings at the reporting date.