IRIS Accounts Production v23.2.0.158 SC683828 director 1.1.23 31.5.23 31.5.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureSC6838282022-12-31SC6838282023-05-31SC6838282023-01-012023-05-31SC6838282021-12-31SC6838282022-01-012022-12-31SC6838282022-12-31SC683828ns16:Scotland2023-01-012023-05-31SC683828ns15:PoundSterling2023-01-012023-05-31SC683828ns11:Director12023-01-012023-05-31SC683828ns11:PrivateLimitedCompanyLtd2023-01-012023-05-31SC683828ns11:SmallEntities2023-01-012023-05-31SC683828ns11:AuditExemptWithAccountantsReport2023-01-012023-05-31SC683828ns11:SmallCompaniesRegimeForDirectorsReport2023-01-012023-05-31SC683828ns11:SmallCompaniesRegimeForAccounts2023-01-012023-05-31SC683828ns11:FullAccounts2023-01-012023-05-31SC683828ns11:RegisteredOffice2023-01-012023-05-31SC683828ns6:CurrentFinancialInstruments2023-05-31SC683828ns6:CurrentFinancialInstruments2022-12-31SC683828ns6:Non-currentFinancialInstruments2023-05-31SC683828ns6:Non-currentFinancialInstruments2022-12-31SC683828ns6:ShareCapital2023-05-31SC683828ns6:ShareCapital2022-12-31SC683828ns6:RetainedEarningsAccumulatedLosses2023-05-31SC683828ns6:RetainedEarningsAccumulatedLosses2022-12-31SC683828ns6:PlantMachinery2023-01-012023-05-31SC683828ns6:FurnitureFittings2023-01-012023-05-31SC683828ns6:MotorVehicles2023-01-012023-05-31SC683828ns6:PlantMachinery2022-12-31SC683828ns6:FurnitureFittings2022-12-31SC683828ns6:MotorVehicles2022-12-31SC683828ns6:PlantMachinery2023-05-31SC683828ns6:FurnitureFittings2023-05-31SC683828ns6:MotorVehicles2023-05-31SC683828ns6:PlantMachinery2022-12-31SC683828ns6:FurnitureFittings2022-12-31SC683828ns6:MotorVehicles2022-12-31
REGISTERED NUMBER: SC683828 (Scotland)














Unaudited Financial Statements

for the Period 1 January 2023 to 31 May 2023

for

Highlands At Last Limited

Highlands At Last Limited (Registered number: SC683828)






Contents of the Financial Statements
for the Period 1 January 2023 to 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

Highlands At Last Limited

Company Information
for the Period 1 January 2023 to 31 May 2023







DIRECTOR: Mr D Moffatt





REGISTERED OFFICE: Home At Last
Ardochy Road
Whitebridge
Highlands
IV2 6UR





REGISTERED NUMBER: SC683828 (Scotland)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Highlands At Last Limited (Registered number: SC683828)

Balance Sheet
31 May 2023

31.5.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,504 70,335

CURRENT ASSETS
Cash at bank 2,245 776

CREDITORS
Amounts falling due within one year 5 31,488 42,218
NET CURRENT LIABILITIES (29,243 ) (41,442 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,261 28,893

CREDITORS
Amounts falling due after more than one
year

6

-

28,773
NET ASSETS 1,261 120

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 1,251 110
1,261 120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Highlands At Last Limited (Registered number: SC683828)

Balance Sheet - continued
31 May 2023


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 director and authorised for issue on 25 September 2023 and were signed by:





Mr D Moffatt - Director


Highlands At Last Limited (Registered number: SC683828)

Notes to the Financial Statements
for the Period 1 January 2023 to 31 May 2023

1. STATUTORY INFORMATION

Highlands At Last Limited is a private company, limited by shares , registered in Scotland. 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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

Highlands At Last Limited (Registered number: SC683828)

Notes to the Financial Statements - continued
for the Period 1 January 2023 to 31 May 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023 33,692 5,571 42,995 82,258
Disposals - - (42,995 ) (42,995 )
At 31 May 2023 33,692 5,571 - 39,263
DEPRECIATION
At 1 January 2023 4,853 1,872 5,198 11,923
Charge for period 1,802 232 - 2,034
Eliminated on disposal - - (5,198 ) (5,198 )
At 31 May 2023 6,655 2,104 - 8,759
NET BOOK VALUE
At 31 May 2023 27,037 3,467 - 30,504
At 31 December 2022 28,839 3,699 37,797 70,335

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.12.22
£    £   
Hire purchase contracts - 5,050
Taxation and social security 2,806 -
Other creditors 28,682 37,168
31,488 42,218

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.23 31.12.22
£    £   
Hire purchase contracts - 28,773

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Highlands At Last Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Highlands At Last Limited for the period ended 31 May 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Highlands At Last Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Highlands At Last Limited and state those matters that we have agreed to state to the director of Highlands At Last Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Highlands At Last Limited and its director for our work or for this report.

It is your duty to ensure that Highlands At Last Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Highlands At Last Limited. You consider that Highlands At Last Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Highlands At Last Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY


Date: .............................................