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Company Registration No. 08283117 (England and Wales)
Hi-Line Lighting Limited Unaudited accounts for the year ended 30 November 2025
Hi-Line Lighting Limited Unaudited accounts Contents
Page
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Hi-Line Lighting Limited Company Information for the year ended 30 November 2025
Director
Polis Polykarpou
Company Number
08283117 (England and Wales)
Registered Office
13 SPACES TEDDINGTON THE CAUSEWAY TEDDINGTON TW11 0JR ENGLAND
Accountants
SA Ledgers Ltd 57 Canbury Park Road Kingston KT2 6LQ
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Hi-Line Lighting Limited Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,009 
4,028 
Investments
89,122 
89,122 
92,131 
93,150 
Current assets
Inventories
99,197 
162,206 
Debtors
56,084 
55,605 
Cash at bank and in hand
29,213 
(6,738)
184,494 
211,073 
Creditors: amounts falling due within one year
(245,975)
(214,320)
Net current liabilities
(61,481)
(3,247)
Total assets less current liabilities
30,650 
89,903 
Creditors: amounts falling due after more than one year
(35,405)
(14,788)
Net (liabilities)/assets
(4,755)
75,115 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(4,855)
75,015 
Shareholders' funds
(4,755)
75,115 
For the year ending 30 November 2025 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 20 August 2026 and were signed on its behalf by
Polis Polykarpou Director Company Registration No. 08283117
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Hi-Line Lighting Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Hi-Line Lighting Limited is a private company, limited by shares, registered in England and Wales, registration number 08283117. The registered office is 13 SPACES TEDDINGTON, THE CAUSEWAY, TEDDINGTON, TW11 0JR, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted. Current tax is recognised at the amount of tax apyable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
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Hi-Line Lighting Limited Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
18,244 
19,079 
37,323 
Additions
- 
1,664 
1,664 
At 30 November 2025
18,244 
20,743 
38,987 
Depreciation
At 1 December 2024
17,985 
15,310 
33,295 
Charge for the year
260 
2,423 
2,683 
At 30 November 2025
18,245 
17,733 
35,978 
Net book value
At 30 November 2025
(1)
3,010 
3,009 
At 30 November 2024
259 
3,769 
4,028 
5
Investments
Other investments 
£ 
Valuation at 1 December 2024
89,122 
Valuation at 30 November 2025
89,122 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
500 
500 
Other debtors
55,584 
55,105 
56,084 
55,605 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
98,409 
74,962 
VAT
22,038 
14,772 
Trade creditors
13,137 
49,038 
Taxes and social security
8,423 
8,108 
Other creditors
69,192 
67,440 
Loans from directors
34,776 
- 
245,975 
214,320 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
35,405 
14,788 
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Hi-Line Lighting Limited Notes to the Accounts for the year ended 30 November 2025
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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