Higher Success Limited

	Page
Accountants' Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Higher Success Limited For The Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Higher Success Limited For The Year Ended 31 March 2026 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Higher Success Limited , as a body, in accordance with the terms of our engagement letter dated 15 October 2019. Our work has been undertaken solely to prepare for your approval the accounts of Higher Success Limited and state those matters that we have agreed to state to the directors of Higher Success Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Higher Success Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Higher Success Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Higher Success Limited . You consider that Higher Success Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Higher Success 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 financial statements.

TaxAssist Accountants

30th April 2026

TaxAssist Accountants

Chartered Accountants

714 London Road

Larkfield

KENT

ME20 6BL

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Higher Success Limited

Statement of Financial Position

As At 31 March 2026

Statement of Financial Position

Registered number: 12245726

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	18,539		35,265
Cash at bank and in hand		4,042		-

		22,581		35,265
Creditors: Amounts Falling Due Within One Year	5	(22,416 )		(18,008 )

NET CURRENT ASSETS (LIABILITIES)			165		17,257

TOTAL ASSETS LESS CURRENT LIABILITIES			165		17,257

Creditors: Amounts Falling Due After More Than One Year	6		-		(16,444 )

NET ASSETS			165		813

CAPITAL AND RESERVES
Called up share capital	7		120		120
Income Statement			45		693

SHAREHOLDERS' FUNDS			165		813

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Higher Success Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Hannah Macdonald Director	Emma Vata Director
30th April 2026

The notes on pages 4 to 6 form part of these financial statements.

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Higher Success Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Higher Success Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12245726 . The registered office is 714 London Road, Larkfield, Aylesford, KENT, ME20 6BL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Higher Success Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.3. Taxation - continued

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	17,610	12,240
VAT	-	271
Directors' loan accounts	929	22,754

	18,539	35,265

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	5,034	5,995
Corporation tax	9,555	5,139
VAT	3,484	-
Natwest Business Credit Card	4,003	5,674
Accruals and deferred income	340	1,200

	22,416	18,008

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	16,444

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	120	120

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Higher Success Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Miss Hannah Macdonald	10,560	33,919	43,780	-	699
Mrs Emma Vata	12,193	32,716	44,680	-	229

The above loan is unsecured, interest is charged at HMRC approved rates and repayable on demand. The loan has been repaid subsequent to the year end.

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