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Company Registration No. 10453919 (England and Wales)
HIGHLOW LIMITED Unaudited accounts for the year ended 31 October 2025
HIGHLOW LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HIGHLOW LIMITED Company Information for the year ended 31 October 2025
Director
Mr Kok Keong Liew
Company Number
10453919 (England and Wales)
Registered Office
36 LONDON ROAD CHALFONT ST. GILES HP8 4ND ENGLAND
Accountants
Kimee & Associates Office T, First Floor Raydean House 15-17 Western Parade Great North Road, Barnet, London EN5 1AH
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HIGHLOW LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,170 
5,967 
Current assets
Inventories
22,000 
20,000 
Cash at bank and in hand
35,634 
20,878 
57,634 
40,878 
Creditors: amounts falling due within one year
5
(77,415)
(50,747)
Net current liabilities
(19,781)
(9,869)
Total assets less current liabilities
(11,611)
(3,902)
Creditors: amounts falling due after more than one year
6
(10,933)
(23,968)
Net liabilities
(22,544)
(27,870)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(22,545)
(27,871)
Shareholders' funds
(22,544)
(27,870)
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 July 2026 and were signed on its behalf by
Mr Kok Keong Liew Director Company Registration No. 10453919
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HIGHLOW LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
HIGHLOW LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10453919. The registered office is 36 LONDON ROAD, CHALFONT ST. GILES, HP8 4ND, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Fixtures & fittings
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
18,407 
955 
1,333 
20,695 
Additions
3,068 
719 
458 
4,245 
At 31 October 2025
21,475 
1,674 
1,791 
24,940 
Depreciation
At 1 November 2024
13,898 
563 
267 
14,728 
Charge for the year
1,515 
222 
305 
2,042 
At 31 October 2025
15,413 
785 
572 
16,770 
Net book value
At 31 October 2025
6,062 
889 
1,219 
8,170 
At 31 October 2024
4,509 
392 
1,066 
5,967 
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HIGHLOW LIMITED Notes to the Accounts for the year ended 31 October 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
22,231 
21,907 
Loans from directors
53,032 
26,774 
Accruals
2,152 
2,066 
77,415 
50,747 
Director Loan amount £53,032
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
10,933 
23,968 
Bounce Bank Loan £2,916 and Barlays Business Loan £8,017
7
Average number of employees
During the year the average number of employees was 9 (2024: 13).
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