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Company Registration No. 10934956 (England and Wales)
HIGH DAYS LTD Unaudited accounts for the year ended 31 December 2025
HIGH DAYS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
HIGH DAYS LTD Company Information for the year ended 31 December 2025
Directors
Paul Buckland Jo Owston Buckland
Company Number
10934956 (England and Wales)
Registered Office
Unit A, Exmoor House Chivenor Business Park Barnstaple EX31 4AY
Accountants
Westerly Accountancy Ltd 24 Orchard Road Wrafton Braunton EX33 2DZ
- 3 -
HIGH DAYS LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
448,489 
472,496 
Investments
5
20,000 
20,000 
468,489 
492,496 
Current assets
Debtors
6
601,003 
557,495 
Cash at bank and in hand
406,406 
371,051 
1,007,409 
928,546 
Creditors: amounts falling due within one year
7
(119,157)
(153,751)
Net current assets
888,252 
774,795 
Net assets
1,356,741 
1,267,291 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,356,641 
1,267,191 
Shareholders' funds
1,356,741 
1,267,291 
For the year ending 31 December 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 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 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 of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by
Paul Buckland Director Company Registration No. 10934956
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HIGH DAYS LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
HIGH DAYS LTD is a private company, limited by shares, registered in England and Wales, registration number 10934956. The registered office is Unit A, Exmoor House, Chivenor Business Park, Barnstaple, EX31 4AY.
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 as modified by the revaluation of certain fixed assets.
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:
Land & buildings
20-50 years straight line
Plant & machinery
5 years straight line
Motor vehicles
4 years straight line
Fixtures & fittings
10 years straight line
Computer equipment
4 years straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
378,047 
69,541 
72,996 
52,394 
8,319 
581,297 
Additions
- 
- 
11,583 
775 
1,290 
13,648 
At 31 December 2025
378,047 
69,541 
84,579 
53,169 
9,609 
594,945 
Depreciation
At 1 January 2025
18,328 
38,363 
41,616 
5,220 
5,274 
108,801 
Charge for the year
7,852 
15,224 
8,908 
4,803 
868 
37,655 
At 31 December 2025
26,180 
53,587 
50,524 
10,023 
6,142 
146,456 
Net book value
At 31 December 2025
351,867 
15,954 
34,055 
43,146 
3,467 
448,489 
At 31 December 2024
359,719 
31,178 
31,380 
47,174 
3,045 
472,496 
- 5 -
HIGH DAYS LTD Notes to the Accounts for the year ended 31 December 2025
5
Investments
Other investments 
£ 
Valuation at 1 January 2025
20,000 
Valuation at 31 December 2025
20,000 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
12,519 
17,142 
Trade debtors
73,734 
3,912 
Accrued income and prepayments
15,945 
23,885 
Other debtors
498,805 
480,118 
601,003 
525,057 
Amounts falling due after more than one year
Other debtors
- 
32,438 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
16,584 
8,976 
Taxes and social security
66,763 
57,765 
Other creditors
9,085 
4,305 
Loans from directors
- 
260 
Accruals
26,725 
82,445 
119,157 
153,751 
8
Transactions with related parties
Included within debtors are loans to related parties of £481,989 (2024: £480,867). The directors and shareholders of the Company are participators in the recipient companies.
9
Average number of employees
During the year the average number of employees was 6 (2024: 8).
- 6 -