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Company No: 00236194 (England and Wales)

# HIGH TENSION WIRES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

HIGH TENSION WIRES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

HIGH TENSION WIRES LIMITED

## BALANCE SHEET

As at 31 December 2025
HIGH TENSION WIRES LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 19,999 |  | 19,999
|  | 19,999 |  | 19,999
Current assets |  |  |  |
Debtors | 4 | 100,011 |  | 100,011
|  | 100,011 |  | 100,011
Net current assets |  | 100,011 |  | 100,011
Total assets less current liabilities |  | 120,010 |  | 120,010
Net assets |  | 120,010 |  | 120,010
Capital and reserves |  |  |  |
Called-up share capital | 5 | 4,500 |  | 4,500
Profit and loss account |  | 115,510 |  | 115,510
Total shareholders' funds |  | 120,010 |  | 120,010

For the financial 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of High Tension Wires Limited (registered number: 00236194) were approved and authorised for issue by the Board of Directors on 11 March 2026. They were signed on its behalf by:

Mr M I A Hughes Director |

HIGH TENSION WIRES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
HIGH TENSION WIRES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

High Tension Wires Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Station Road, Stalbridge, DT10 2RZ, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 January 2025 | 19,999
At 31 December 2025 | 19,999
Carrying value at 31 December 2025 | 19,999
Carrying value at 31 December 2024 | 19,999

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by own subsidiaries | 100,011 |  | 100,011

#### 5. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,075 B ordinary shares of £ 1.00 each | 1,075 |  | 1,075
1,711 A ordinary shares of £ 1.00 each | 1,711 |  | 1,711
1,075 D ordinary shares of £ 1.00 each | 1,075 |  | 1,075
639 C ordinary shares of £ 1.00 each | 639 |  | 639
| 4,500 |  | 4,500

#### 6. Financial commitments

Other financial commitments

The company stands as a Co-Guarantor for bank borrowings of its subsidiary and related parties together with guarantees for finance leases. The related parties are related as being under common influence.