Company Registration No. 16709900 (England and Wales)
Highgate Pn Ltd
Unaudited accounts
for the period from 11 September 2025 to 30 September 2026
Highgate Pn Ltd
Unaudited accounts
Contents
Highgate Pn Ltd
Company Information
for the period from 11 September 2025 to 30 September 2026
Director
Jonrolf Alroi Tanaya Abrantes
Company Number
16709900 (England and Wales)
Registered Office
28 St. Andrews Court
St. Andrews Street South
Bury St. Edmunds
IP33 3PG
England
Accountants
SEC Accounting Services Ltd
23 Denton Close
Rushden
NN10 0BD
Highgate Pn Ltd
Statement of financial position
as at 30 September 2026
Cash at bank and in hand
996
Creditors: amounts falling due within one year
(18,890)
Net current liabilities
(2,629)
Profit and loss account
1,880
For the period ending 30 September 2026 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 director acknowledges his 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 and authorised for issue on 26 October 2026 and were signed on its behalf by
Jonrolf Alroi Tanaya Abrantes
Director
Company Registration No. 16709900
Highgate Pn Ltd
Notes to the Accounts
for the period from 11 September 2025 to 30 September 2026
Highgate Pn Ltd is a private company, limited by shares, registered in England and Wales, registration number 16709900. The registered office is 28 St. Andrews Court, St. Andrews Street South, Bury St. Edmunds, IP33 3PG, England.
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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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
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:
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad
and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs
and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for
bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities
are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost
determined using the effective interest method.
Income tax expense represent the sum of the tax currently payable and deferred tax. The tax currently payable is based on
taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of
items of income or expenses that are taxable or deductible in other year and items that are never taxable and deductible. The
company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of
the reporting period.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Highgate Pn Ltd
Notes to the Accounts
for the period from 11 September 2025 to 30 September 2026
The accounts are presented in £ sterling.
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Tangible fixed assets
Computer equipment
At 30 September 2026
5,595
Charge for the period
1,085
At 30 September 2026
1,085
At 30 September 2026
4,510
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2026
Bank loans and overdrafts
816
Taxes and social security
16,574
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Average number of employees
During the period the average number of employees was 1.