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Registered number: 12985656
Highfield Advisory Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Highfield Advisory Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Highfield Advisory Ltd
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 12985656

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,154 |  | 1,985
|  |  | 1,154 |  | 1,985
CURRENT ASSETS
Debtors | 5 | 15,348 |  | 16,544 |
Cash at bank and in hand |  | 24,822 |  | 14,580 |
|  | 40,170 |  | 31,124 |
Creditors: Amounts Falling Due Within One Year | 6 | (19,412 ) |  | (24,837 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 20,758 |  | 6,287
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,912 |  | 8,272
NET ASSETS |  |  | 21,912 |  | 8,272
CAPITAL AND RESERVES
Called up share capital | 7 |  | 300 |  | 300
Income Statement |  |  | 21,612 |  | 7,972
SHAREHOLDERS' FUNDS |  |  | 21,912 |  | 8,272

Page 1
Page 2
Highfield Advisory Ltd
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
The financial statements were approved by the board of directors on 14 July 2026 and were signed on its behalf by:

Pamela Clark Director
14th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Highfield Advisory Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Highfield Advisory Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12985656 . The registered office is Unit 5 Southdown Industrial Estate, Southdown Road, Harpenden, Herts, AL5 1PW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services.
Rendering of services
Turnover represents amounts receivable for services provided during the year, excluding VAT. Turnover from fixed-fee compliance and recurring engagements is recognised on completion of the relevant service or on a straight-line basis over the period to which the fee relates. Turnover from advisory and project-based engagements, where the outcome of the engagement can be estimated reliably, is recognised by reference to the stage of completion at the reporting date. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of recoverable costs incurred.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | over four years

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
Highfield Advisory Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | 3,797
As at 31 October 2025 | 3,797
Depreciation
As at 1 November 2024 | 1,812
Provided during the period | 831
As at 31 October 2025 | 2,643
Net Book Value
As at 31 October 2025 | 1,154
As at 1 November 2024 | 1,985

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,163 |  | 16,544
Directors' loan accounts | 4,185 |  | -
| 15,348 |  | 16,544

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 637 |  | 741
Corporation tax | (2,575 ) |  | 9,384
Other taxes and social security | 271 |  | 209
VAT | 5,482 |  | 11,880
Directors' loan accounts | 15,597 |  | 2,623
| 19,412 |  | 24,837

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
200 Ordinary Shares of £ 1.000 each | 200 |  | 200
50 Ordinary B shares of £ 1.000 each | 50 |  | 50
50 Ordinary C shares of £ 1.000 each | 50 |  | 50
| 300 |  | 300

Page 4
Page 5
Highfield Advisory Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 6,553 |  | 9,300
Later than one year and not later than five years | 9,284 |  | 14,400
| 15,837 |  | 23,700

9. Related Party Transactions
During the year, the company had the following balances with its directors:
C Clark - Director's Loan Account:

- At 31 October 2025 the director owed the company £4,185 (2024: the company owed C Clark £29).
- The maximum amount outstanding during the year was £4,971.
- Amounts repaid by the director during the year totalled £1,786.
- No interest is charged on the balance, which is repayable on demand.

P Clark — Director's Loan Account:

- During the year the company made advances to the director, with a maximum amount outstanding of £9,906
- At 31 October 2025 the position had reversed and the company owed the director £15,597 (2024: £2,594)
- No interest is charged on the balance, which is repayable on demand.

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