Highgate Energy Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 06295329

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		25,499		26,279

			25,499		26,279
CURRENT ASSETS
Debtors		45,873		32,410
Cash at bank and in hand		376,696		342,607

		422,569		375,017
Creditors: Amounts Falling Due Within One Year		(48,074 )		(17,287 )

NET CURRENT ASSETS (LIABILITIES)			374,495		357,730

TOTAL ASSETS LESS CURRENT LIABILITIES			399,994		384,009

NET ASSETS			399,994		384,009

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			399,894		383,909

SHAREHOLDERS' FUNDS			399,994		384,009

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Highgate Energy Ltd

Abridged Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr J Schnadhorst

Director

23 July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Highgate Energy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06295329 . The registered office is 8 Holdenhurst Avenue, London, Middx, N12 0JB.

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 sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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 stated at cost less depreciation. 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% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% reducing balance

2.4. Taxation

Corporation 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 year 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 or deferred 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.

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Highgate Energy Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

4. Tangible Assets

	Total
	£
Cost
As at 1 July 2024	102,252
Additions	9,644

As at 30 June 2025	111,896

Depreciation
As at 1 July 2024	75,973
Provided during the period	10,424

As at 30 June 2025	86,397

Net Book Value
As at 30 June 2025	25,499

As at 1 July 2024	26,279

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

6. Ultimate Controlling Party

The company's ultimate controlling party is J Schnadhorst by virtue of his ownership of 100% of the issued share capital in the company.

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