REGISTERED NUMBER: 05179914 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2024 to 30 July 2025

for

Highgate Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Ayub

A Ayub

SECRETARY:

REGISTERED OFFICE:

Unit 200

Bretton Park Way

Dewsbury

WF12 9BS

REGISTERED NUMBER:

05179914 (England and Wales)

ACCOUNTANTS:

Isaacs

Trust House C/O Isaacs

St James Business Park

5 New Augustus Street

Bradford

West Yorkshire

BD1 5LL

FIXED ASSETS

Tangible assets

4

1,259,977

451,676

CURRENT ASSETS

Stocks

307,634

476,874

Debtors

5

568,667

669,287

Cash at bank

551,493

1,752,501

1,427,794

2,898,662

CREDITORS

Amounts falling due within one year

6

1,020,500

1,466,479

NET CURRENT ASSETS

407,294

1,432,183

TOTAL ASSETS LESS CURRENT LIABILITIES

1,667,271

1,883,859

CREDITORS

Amounts falling due after more than one year

7

-

(220,325

)

PROVISIONS FOR LIABILITIES

9

(2,273

)

(2,273

)

NET ASSETS

1,664,998

1,661,261

CAPITAL AND RESERVES

Called up share capital

10

10,000

10,000

Retained earnings

11

1,654,998

1,651,261

SHAREHOLDERS' FUNDS

1,664,998

1,661,261

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

A Ayub - Director

M Ayub - Director

1.	STATUTORY INFORMATION

Highgate Investments 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.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

property

vehicles

Totals

£

£

£

COST

At 1 August 2024

439,712

89,630

529,342

Additions

658,869

200,425

859,294

At 30 July 2025

1,098,581

290,055

1,388,636

DEPRECIATION

At 1 August 2024

-

77,666

77,666

Charge for period

-

50,993

50,993

At 30 July 2025

-

128,659

128,659

NET BOOK VALUE

At 30 July 2025

1,098,581

161,396

1,259,977

At 31 July 2024

439,712

11,964

451,676

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

68,667

68,667

Other debtors

500,000

500,000

VAT

-

100,620

568,667

669,287

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

8,801

285,384

Hire purchase contracts

82,929

76,488

Trade creditors

129,068

425,764

Tax

171,886

131,989

VAT

10,962

-

Other creditors

500,000

500,000

Directors' current accounts

42,454

42,454

Accrued expenses

74,400

4,400

1,020,500

1,466,479

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

-

220,325

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Lloyds bank loan < 1 year

8,801

285,384

Amounts falling due between one and two years:

Highgate beds loan

-

220,325

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

2,273

2,273

Deferred

tax

£

Balance at 1 August 2024

2,273

Balance at 30 July 2025

2,273

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary

1

10,000

10,000

11.

RESERVES

Retained

earnings

£

At 1 August 2024

1,651,261

Profit for the period

70,737

Dividends

(67,000

)

At 30 July 2025

1,654,998