REGISTERED NUMBER: 05321800 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Surrey Highlands Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

W Morris

REGISTERED OFFICE:

Unit 5, Woodcote Mews

Chequers Lane

Tadworth

Surrey

KT20 7ST

REGISTERED NUMBER:

05321800 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

677,076

748,950

677,076

748,950

CURRENT ASSETS

Debtors

6

538,130

524,382

Cash at bank

55,084

21,101

593,214

545,483

CREDITORS

Amounts falling due within one year

7

390,197

442,386

NET CURRENT ASSETS

203,017

103,097

TOTAL ASSETS LESS CURRENT LIABILITIES

880,093

852,047

CREDITORS

Amounts falling due after more than one year

8

12,357

30,325

NET ASSETS

867,736

821,722

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

867,636

821,622

SHAREHOLDERS' FUNDS

867,736

821,722

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 his 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.

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 16 September 2026 and were signed by:

W Morris - Director

1.	STATUTORY INFORMATION

Surrey Highlands Ltd 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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors , including expectations of future events that are believed to be reasonable under the circumstances.

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.

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

and 31 December 2025

16,531

DEPRECIATION

At 1 January 2025

and 31 December 2025

16,531

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	INVESTMENT PROPERTY

The investment properties were revalued on fair value basis by William Morris , director of the company at 31st December 2025 at £677,078 (2024 - £748,950). The historical cost of these properties was £491,273. The valuation is based on the property market conditions prevailing at the various revaluation dates.

The investment properties provide security for a bank loan taken out by Woodcote Estates Ltd, a related party.

Fair value at 31 December 2025 is represented by:

£

Valuation in 2017

28,000

Valuation in 2016

167,677

Valuation in 2014

50,000

Valuation in 2021

18,200

Valuation in 2022

(120,680

)

Valuation in 2024

114,480

Valuation in 2025

(71,874

)

Cost

491,273

677,076

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

2,030

(1,720

)

Other debtors

25,000

25,000

Amounts owed by related parties

510,394

500,439

Prepayments

706

663

538,130

524,382

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

341

466

Tax

32,174

32,180

Other creditors

25,000

25,000

Amounts owed to related

parties

324,887

377,286

Accruals and deferred income

7,795

7,454

390,197

442,386

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Deferred tax

12,357

30,325

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 January 2025

821,622

Profit for the year

46,014

At 31 December 2025

867,636