4_HIGH_COURT_LIMITED - Accounts

Assets were misclassified as fixtures and fittings rather than additions to the Freehold value of the property. This reclassification led to a reduction in the depreciation charged for the year of £1,437.

A recalculation of the share premium on shares issued led to an increase of £399.

At the year end the company owed £255 (2016 - £1,576 ) to Oliver Maitland a director and shareholder of the company. It owed £58,333 (2016 - £58,333) to Isobel Maitland a shareholder of the company.

Both these amounts were non interest bearing and had no terms for repayment.

4 High Court Limited is a private company limited by shares incorporated in England and Wales. The registered office is 118a Ridley Road, London, E7 0LX.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.

For the year ended 30 September 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.