REGISTERED NUMBER: 13894974 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Highgrove Group (Axiom) Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTORS:

J C Best

D J Shann

P Whitaker

SECRETARY:

D M Lush

REGISTERED OFFICE:

Middleton House

Westland Road

Leeds

West Yorkshire

LS11 5UH

REGISTERED NUMBER:

13894974 (England and Wales)

ACCOUNTANTS:

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Highgrove Group (Axiom) Limited for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Highgrove Group (Axiom) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Highgrove Group (Axiom) Limited and state those matters that we have agreed to state to the Board of Directors of Highgrove Group (Axiom) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Highgrove Group (Axiom) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Highgrove Group (Axiom) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Highgrove Group (Axiom) Limited. You consider that Highgrove Group (Axiom) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Highgrove Group (Axiom) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

23 July 2026

FIXED ASSETS

Investments

5

500,000

500,000

CURRENT ASSETS

Cash in hand

100

100

CREDITORS

Amounts falling due within one year

6

546,386

530,697

NET CURRENT LIABILITIES

(546,286

)

(530,597

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(46,286

)

(30,597

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(46,386

)

(30,697

)

(46,286

)

(30,597

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

D J Shann - Director

1.	GENERAL INFORMATION

Highgrove Group (Axiom) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention.

Going concern

At 31 October 2025 the company is in a position of net liabilities. The directors have prepared comprehensive forecasts and remain highly confident that the investment, once realised, will generate sufficient revenue and cash to settle all the companies liabilities.

The accounts have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. This assumption is also based on the continuing support of related parties. Such support has been maintained since the period end and will continue to be made available to the extent required to enable the company to meet its liabilities as and when they fall due during the course of the current year.

Accordingly, the directors believe that it is appropriate to prepare the accounts on a going concern basis.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses

Investments in joint ventures

Investments in joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	INVESTMENTS

Shares in

participating

interest

£

COST

At 1 November 2024

and 31 October 2025

500,000

NET BOOK VALUE

At 31 October 2025

500,000

At 31 October 2024

500,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

546,386

530,697

7.	RELATED PARTY DISCLOSURES

Balance owed to companies under common control

2025

2024

£

£

Amount due to related party at the balance sheet date

546,146

530,577

During the year interest amounting to £15,569 (2024: £11,313) was charged on a loan to a company with common directors.