REGISTERED NUMBER: 01287085 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HIGH ROW STORAGE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J B Pattinson

REGISTERED OFFICE:

The Copse

Cann Lane North

Appleton

Warrington

Cheshire

WA4 5NF

REGISTERED NUMBER:

01287085 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

SOLICITORS:

Forshaws Davies Ridgway

21 Bold Street

Warrington

Cheshire

WA1 1DE

FIXED ASSETS

Tangible assets

4

6,982,496

6,983,040

CURRENT ASSETS

Debtors

72,526

63,007

Cash at bank

1,704,392

1,574,192

1,776,918

1,637,199

CREDITORS

Amounts falling due within one year

313,218

200,686

NET CURRENT ASSETS

1,463,700

1,436,513

TOTAL ASSETS LESS CURRENT LIABILITIES

8,446,196

8,419,553

CREDITORS

Amounts falling due after more than one year

(280,589

)

(379,813

)

PROVISIONS FOR LIABILITIES

(86,378

)

(86,242

)

NET ASSETS

8,079,229

7,953,498

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

5,759,653

5,759,653

Retained earnings

2,319,476

2,193,745

SHAREHOLDERS' FUNDS

8,079,229

7,953,498

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

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

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 September 2026 and were signed by:

Mrs J B Pattinson - Director

1.	STATUTORY INFORMATION

High Row Storage 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

10% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Investment properties

The Investment properties were revalued in February 2022. They are held for long-term investment and are included in the balance sheet at the market values. The revaluation reserve has been transferred to other reserves. Depreciation is not provided in respect of freehold investment properties.

The director considers that this policy is necessary in order that the financial statements may give a true and fair view, because current values and changes in current values are of prime importance rather than the calculation of systematic annual depreciation. Depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

6,999,921

DEPRECIATION

At 1 January 2025

16,881

Charge for year

544

At 31 December 2025

17,425

NET BOOK VALUE

At 31 December 2025

6,982,496

At 31 December 2024

6,983,040

Cost or valuation at 31 December 2025 is represented by:

Totals

£

Valuation in 2005

2,221,283

Valuation in 2017

328,018

Valuation in 2021

2,992,433

Cost

1,458,187

6,999,921

If freehold commercial properties had not been revalued they would have been included at the following historical cost:

31/12/25

31/12/24

£

£

Cost

1,437,266

1,437,266

The freehold property is considered to be investment property and the year end balance comprises of commercial property of £6,979,000.

The commercial freehold property (located at Appleton Park, Barleycastle Lane, Warrington) was valued at £6,979,000 by external valuers, Morgan Williams, Chartered Surveyors, on the basis of current market value as at February 2022.

The director considers that this valuation is still a fair representation of the valuation of the freehold property at the year end.

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director has made an unsecured interest free loan available to the company. The balance at 31st December 2025 was £1,748. (2024 £348). There are no fixed repayment terms.

6.

LOANS

Included in creditors falling due after more than one year in the prior year was a loan of £100,000 from a shareholder of the parent company, Pathright Limited. The loan carried interest at a fixed rate of 18% per annum and was fully repaid during the year. No amounts remain outstanding at the balance sheet date.