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REGISTERED NUMBER: 06478925 (England and Wales)















HIGHFIELD AWARDING BODY FOR COMPLIANCE
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2017






HIGHFIELD AWARDING BODY FOR COMPLIANCE
LIMITED (REGISTERED NUMBER: 06478925)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2017










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


HIGHFIELD AWARDING BODY FOR COMPLIANCE
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2017







DIRECTORS: J A L Sprenger
C M Sprenger
R A Sprenger





SECRETARY: J A L Sprenger





REGISTERED OFFICE: Highfield House
Heavens Walk
Lakeside
Doncaster
South Yorkshire
DN4 5HZ





REGISTERED NUMBER: 06478925 (England and Wales)






HIGHFIELD AWARDING BODY FOR COMPLIANCE
LIMITED (REGISTERED NUMBER: 06478925)

ABRIDGED BALANCE SHEET
31 JULY 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 363,901 -
Tangible assets 5 132,878 135,673
496,779 135,673

CURRENT ASSETS
Stocks 62,562 64,850
Debtors 1,895,237 1,576,524
Cash at bank and in hand 2,136,086 986,260
4,093,885 2,627,634
CREDITORS
Amounts falling due within one year 2,428,940 2,257,598
NET CURRENT ASSETS 1,664,945 370,036
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,161,724

505,709

CREDITORS
Amounts falling due after more than one
year

(1,150,000

)

(75,000

)

PROVISIONS FOR LIABILITIES (20,241 ) (25,168 )
NET ASSETS 991,483 405,541

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 991,383 405,441
SHAREHOLDERS' FUNDS 991,483 405,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2017 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.

HIGHFIELD AWARDING BODY FOR COMPLIANCE
LIMITED (REGISTERED NUMBER: 06478925)

ABRIDGED BALANCE SHEET - continued
31 JULY 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2017 in accordance with Section 444(2A) of the Companies Act 2006.

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 on 24 October 2017 and were signed on its behalf by:





C M Sprenger - Director


HIGHFIELD AWARDING BODY FOR COMPLIANCE
LIMITED (REGISTERED NUMBER: 06478925)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2017


1. STATUTORY INFORMATION

Highfield Awarding Body for Compliance Limited 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

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 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 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 year 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.

HIGHFIELD AWARDING BODY FOR COMPLIANCE
LIMITED (REGISTERED NUMBER: 06478925)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2017


2. ACCOUNTING POLICIES - continued

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the
balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at
the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

Government grants
Government grants are credited to the profit and loss account in the same period as the expenditure towards
which they are expected to contribute.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 150 .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
Additions 395,481
At 31 July 2017 395,481
AMORTISATION
Amortisation for year 31,580
At 31 July 2017 31,580
NET BOOK VALUE

At 31 July 2017 363,901

HIGHFIELD AWARDING BODY FOR COMPLIANCE
LIMITED (REGISTERED NUMBER: 06478925)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2017


5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2016 343,111
Additions 48,132
Disposals (35,142 )
At 31 July 2017 356,101
DEPRECIATION
At 1 August 2016 207,438
Charge for year 50,244
Eliminated on disposal (34,459 )
At 31 July 2017 223,223
NET BOOK VALUE
At 31 July 2017 132,878
At 31 July 2016 135,673

6. SECURED DEBTS

The following secured debts are included within creditors:

2017 2016
£    £   
Bank loans 75,499 150,000

The bank loan is secured by a guarantee and debenture by 1SPR Limited.
CM Sprenger and JAL Sprenger have given personal guarantees in respect of the loan.

7. OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £71,316 (2016 £136,978).