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Company Registration No. 12431916 (England and Wales)
Highstones Estates Ltd Unaudited accounts for the year ended 31 January 2026
Highstones Estates Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Highstones Estates Ltd Company Information for the year ended 31 January 2026
Director
Alex Stephenson-Brown
Company Number
12431916 (England and Wales)
Registered Office
2 Viewtree Close Harley Rotherham South Yorkshire S62 7UT England
Accountants
C&M Accountancy Services Ltd 19 Yoredale Avenue Chapeltown Sheffield South Yorkshire S35 2ZW
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Highstones Estates Ltd for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Highstones Estates Ltd for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
C&M Accountancy Services Ltd Member in Practice 19 Yoredale Avenue Chapeltown Sheffield South Yorkshire S35 2ZW 13 May 2026
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Highstones Estates Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investment property
4
110,000 
86,000 
Current assets
Debtors
5
6,200 
6,200 
Cash at bank and in hand
1,085 
5,851 
7,285 
12,051 
Creditors: amounts falling due within one year
6
(28,998)
(27,352)
Net current liabilities
(21,713)
(15,301)
Total assets less current liabilities
88,287 
70,699 
Creditors: amounts falling due after more than one year
7
(68,808)
(68,808)
Net assets
19,479 
1,891 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
24,000 
- 
Profit and loss account
(4,621)
1,791 
Shareholders' funds
19,479 
1,891 
For the year ending 31 January 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 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 13 May 2026 and were signed on its behalf by
Alex Stephenson-Brown Director Company Registration No. 12431916
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Highstones Estates Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Highstones Estates Ltd is a private company, limited by shares, registered in England and Wales, registration number 12431916. The registered office is 2 Viewtree Close, Harley, Rotherham, South Yorkshire, S62 7UT, 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.
4
Investment property
2026 
£ 
Fair value at 1 February 2025
86,000 
Net gain from fair value adjustments
24,000 
At 31 January 2026
110,000 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due after more than one year
Accrued income and prepayments
200 
200 
Other debtors
6,000 
6,000 
6,200 
6,200 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
- 
124 
Loans from directors
28,568 
26,803 
Accruals
430 
425 
28,998 
27,352 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
68,808 
68,808 
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Highstones Estates Ltd Notes to the Accounts for the year ended 31 January 2026
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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