REGISTERED NUMBER: 09469781 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Heights Club Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss D A Saw

Mr J Boulton

REGISTERED OFFICE:

46 Balmoral Road

Didcot

Oxfordshire

OX11 8TY

REGISTERED NUMBER:

09469781 (England and Wales)

ACCOUNTANTS:

Westell Accountants

3 Bradfield Court

Drayton Mill, Milton Road

Drayton

Abingdon

Oxfordshire

OX14 4EF

FIXED ASSETS

Tangible assets

4

21,126

22,286

CURRENT ASSETS

Debtors

5

589

-

Cash at bank

21,668

45,160

22,257

45,160

CREDITORS

Amounts falling due within one year

6

32,646

36,680

NET CURRENT (LIABILITIES)/ASSETS

(10,389

)

8,480

TOTAL ASSETS LESS CURRENT LIABILITIES

10,737

30,766

PROVISIONS FOR LIABILITIES

4,014

4,234

NET ASSETS

6,723

26,532

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

6,722

26,531

SHAREHOLDERS' FUNDS

6,723

26,532

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

Mr J Boulton - Director

Miss D A Saw - Director

1.	STATUTORY INFORMATION

Heights Club 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and equipment

-

20% on reducing balance

Office equipment

-

20% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

equipment

equipment

Totals

£

£

£

COST

At 1 April 2025

52,888

3,661

56,549

Additions

4,610

441

5,051

Disposals

(1,312

)

(232

)

(1,544

)

At 31 March 2026

56,186

3,870

60,056

DEPRECIATION

At 1 April 2025

32,178

2,085

34,263

Charge for year

4,376

291

4,667

At 31 March 2026

36,554

2,376

38,930

NET BOOK VALUE

At 31 March 2026

19,632

1,494

21,126

At 31 March 2025

20,710

1,576

22,286

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

589

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

5,069

11,809

Other creditors

27,577

24,871

32,646

36,680