Highfield Communication Consultancy Ltd. Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03611417

Highfield Communication Consultancy Ltd.

Filleted Unaudited Financial Statements

31 December 2025

Highfield Communication Consultancy Ltd.

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	10,587	24,563

Current assets

Stocks		1,294	–
Debtors	6	1,429,341	1,601,291
Cash at bank and in hand		340,983	411,842
		------------	------------
		1,771,618	2,013,133

Creditors: amounts falling due within one year	7	786,855	939,340
		------------	------------
Net current assets		984,763	1,073,793
		---------	------------
Total assets less current liabilities		995,350	1,098,356
		---------	------------
Net assets		995,350	1,098,356
		---------	------------

Capital and reserves

Called up share capital	180	180
Profit and loss account	995,170	1,098,176
	---------	------------
Shareholders funds	995,350	1,098,356
	---------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

Ms J Haggin	Ms A J Fensome
Director	Director

Company registration number: 03611417

Highfield Communication Consultancy Ltd.

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 59 St. Aldates, Oxford, OX1 1ST.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 29 (2024: 28 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 January 2025	200,784	200,784
Additions	1,584	1,584
	---------	---------
At 31 December 2025	202,368	202,368
	---------	---------
Depreciation
At 1 January 2025	176,221	176,221
Charge for the year	15,560	15,560
	---------	---------
At 31 December 2025	191,781	191,781
	---------	---------
Carrying amount
At 31 December 2025	10,587	10,587
	---------	---------
At 31 December 2024	24,563	24,563
	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	1,294,832	1,388,969
Other debtors	134,509	212,322
	------------	------------
	1,429,341	1,601,291
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	62,709	116,882
Corporation tax	18,791	116,640
Social security and other taxes	63,155	49,686
Other creditors	642,200	656,132
	---------	---------
	786,855	939,340
	---------	---------

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	148,972	154,641
Later than 1 year and not later than 5 years	115,287	262,721
	---------	---------
	264,259	417,362
	---------	---------