REGISTERED NUMBER: 11785246 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Highview Insights Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Moyle

REGISTERED OFFICE:

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

REGISTERED NUMBER:

11785246 (England and Wales)

ACCOUNTANTS:

Fizz Accounting Limited

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

FIXED ASSETS

Tangible assets

4

507

1,220

Investments

5

95,022

-

95,529

1,220

CURRENT ASSETS

Debtors

84,513

79,173

Cash at bank

147,915

182,240

232,428

261,413

CREDITORS

Amounts falling due within one year

133,210

126,041

NET CURRENT ASSETS

99,218

135,372

TOTAL ASSETS LESS CURRENT LIABILITIES

194,747

136,592

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

194,647

136,492

SHAREHOLDERS' FUNDS

194,747

136,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

P Moyle - Director

1.	STATUTORY INFORMATION

Highview Insights 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed asset investments are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

2,854

DEPRECIATION

At 1 April 2025

1,634

Charge for year

713

At 31 March 2026

2,347

NET BOOK VALUE

At 31 March 2026

507

At 31 March 2025

1,220

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

Additions

97,374

Revaluations

(2,352

)

At 31 March 2026

95,022

NET BOOK VALUE

At 31 March 2026

95,022

The fixed asset investments have been valued at the year end per the broker's schedule on an open market basis. If the fixed asset investments had not been revalued, they would have been included at their historical cost £97,374.