Highlea Property Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12202034 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Highlea Property Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Woolgar

Mrs A Woolgar

SECRETARY:

Mr R Woolgar

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

REGISTERED NUMBER:

12202034 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

CURRENT ASSETS

Debtors

4

3,908

16,944

Cash at bank

4,043

5,944

7,951

22,888

CREDITORS

Amounts falling due within one year

5

(1,999

)

(13,557

)

NET CURRENT ASSETS

5,952

9,331

TOTAL ASSETS LESS CURRENT LIABILITIES

5,952

9,331

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

5,852

9,231

5,952

9,331

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 13 July 2026 and were signed on its behalf by:

Mr R Woolgar - Director

1.	STATUTORY INFORMATION

Highlea Property Investments 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.

The accounts are prepared on a going concern basis as in the opinion of the directors the company has sufficient finance available to it to meet its obligations as they fall due for the foreseeable future, that is at least 12 months from the date of approval of the accounts.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

Turnover comprise of income from lettings and is recognised once the services has been provided.

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS

30.9.25

30.9.24

£

Amounts falling due within one year:

Other debtors

2,518

15,554

Amounts falling due after more than one year:

Other debtors

1,390

Aggregate amounts

3,908

16,944

Included in other debtors is advances to directors amounting to £4,684 (2024: 4,554)

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

153

6,187

Taxation and social security

44

114

Other creditors

1,802

7,256

1,999

13,557

6.	RELATED PARTY DISCLOSURES

Highlea & Partners Limited, of which Mr R Woolgar and Mrs A Woolgar are Directors, was owed by Highlea Property Investments £1,802.31 (2024: -£1,355) at the year end. No sales were made to Highlea & Partners Limited during the year (2024: £0).

West & Vittori Limited, of which Mr R Woolgar and Mrs A Woolgar are Directors was owed by Highlea Property Investments £0 (2024: £3,500). In addition, throughout the year sales totalling £14,000 (2024: £60,000) were made to West & Vittori Limited.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr R Woolgar.