HEIGHLINER LIMITED


Director	SHANNON, Gordon


Company Secretary	SHANNON, Gordon


Registered Address	128 City Road
	London
	EC1V 2NX


Registered Number	13309742 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		3,260		2,389
			3,260		2,389
Current assets
Debtors	4	-		232
Cash at bank and on hand		10,403		3,855
		10,403		4,087
Creditors amounts falling due within one year	5	(69,259)		(67,766)
Net current assets (liabilities)			(58,856)		(63,679)
Total assets less current liabilities			(55,596)		(61,290)
Net assets			(55,596)		(61,290)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(55,696)		(61,390)
Shareholders' funds			(55,596)		(61,290)

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 September 2026, and are signed on its behalf by:

SHANNON, Gordon
Director
Registered Company No. 13309742

HEIGHLINER LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The financial statements have been prepared on the going concern basis notwithstanding the fact that the company has a deficiency on shareholders' funds at the year end. The director considers this basis to be appropriate as the Director has funds to support the company to trade for at least 12 months from the date these financial statements are authorised for issue.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on all fixed assets as follows: Computer equipment – 3 years straight line Other office equipment – 5 years straight line

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	9,148	9,148
Additions	2,183	2,183
At 31 March 26	11,331	11,331
Depreciation and impairment
At 01 April 25	6,759	6,759
Charge for year	1,312	1,312
At 31 March 26	8,071	8,071
Net book value
At 31 March 26	3,260	3,260
At 31 March 25	2,389	2,389

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Prepayments and accrued income	-	232
Total	-	232

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,333	320
Taxation and social security	334	656
Other creditors	65,592	66,790
Total	69,259	67,766


	At the balance sheet date, the company owed £65,591 (2025: £65,745) to the Director and this amount is included within Other creditors. The loan is unsecured, interest free and repayable on demand.