Highpoint Construction Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 11820157

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,460		25,946

			19,460		25,946
CURRENT ASSETS
Debtors	5	28,408		14,352
Cash at bank and in hand		133,269		111,981

		161,677		126,333
Creditors: Amounts Falling Due Within One Year	6	(170,065 )		(152,179 )

NET CURRENT ASSETS (LIABILITIES)			(8,388 )		(25,846 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,072		100

NET ASSETS			11,072		100

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			10,972		-

SHAREHOLDERS' FUNDS			11,072		100

For the year ending 31 March 2026 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 Profit and Loss Account.

On behalf of the board

C Healy

Director

23/07/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Highpoint Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11820157 . The registered office is 11 Webbs Close, Bromham, Bedford, MK43 8NH.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Motor Vehicles

25% RB

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Highpoint Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 April 2025	58,860

As at 31 March 2026	58,860

Depreciation
As at 1 April 2025	32,914
Provided during the period	6,486

As at 31 March 2026	39,400

Net Book Value
As at 31 March 2026	19,460

As at 1 April 2025	25,946

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	6,234	-
Prepayments and accrued income	12,570	1,305
Other debtors	1,305	-
Directors' loan accounts	8,299	13,047

	28,408	14,352

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	19,941	29,334
Trade creditors	43,855	47,082
Bank loans and overdrafts	884	4,418
Corporation tax	28,313	16,448
Other taxes and social security	9,988	5,792
VAT	35,767	20,336
Other creditors	31,317	28,769

	170,065	152,179

7. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	19,941	29,334

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Highpoint Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Christopher Healy	6,173	4,150	6,173	-	4,150
Mr Conor Smith	6,173	4,150	6,173	-	4,150

The above loan is unsecured, interest free and repayable on demand.

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