1 January 2023 false No description of principal activity Taxfiler 2024.5 SC682693business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC6826932022-12-31 SC6826932023-01-012023-12-31 SC682693business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 SC682693business:FilletedAccounts2023-01-012023-12-31 SC6826932023-12-31 SC682693business:Director12023-01-012023-12-31 SC682693business:Director22023-01-012023-12-31 SC682693business:Director32023-01-012023-12-31 SC682693business:RegisteredOffice2023-01-012023-12-31 SC6826932022-12-31 SC682693core:WithinOneYear2023-12-31 SC682693core:WithinOneYear2022-12-31 SC682693core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC682693core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC682693core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC682693core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC682693core:PreviouslyStatedAmount2023-12-31 SC682693core:PreviouslyStatedAmount2022-12-31 SC682693business:SmallEntities2023-01-012023-12-31 SC682693countries:Scotland2023-01-012023-12-31 SC682693core:PlantMachinery2022-12-31 SC682693core:FurnitureFittings2022-12-31 SC682693core:ComputerEquipment2022-12-31 SC682693core:PlantMachinery2023-01-012023-12-31 SC682693core:FurnitureFittings2023-01-012023-12-31 SC682693core:ComputerEquipment2023-01-012023-12-31 SC682693core:PlantMachinery2023-12-31 SC682693core:FurnitureFittings2023-12-31 SC682693core:ComputerEquipment2023-12-31 SC6826932022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC682693 (Scotland)
Highland Basecamp Limited Unaudited accounts for the year ended 31 December 2023
Highland Basecamp Limited Unaudited accounts Contents
Page
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Highland Basecamp Limited Company Information for the year ended 31 December 2023
Directors
David Ben Lowry Fraser Hugh Cameron Fee Zanke
Company Number
SC682693 (Scotland)
Registered Office
Highland Basecamp Limited Lochaline Morvern Oban PA80 5XT Scotland
Accountants
The Highland Bookkeeper 2 Achnaha View Lochaline Morvern Argyll PA80 5AB
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Highland Basecamp Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
(30)
(30)
Fixed assets
Tangible assets
9,900 
42,562 
Current assets
Debtors
- 
537 
Cash at bank and in hand
7,098 
8,872 
7,098 
9,409 
Creditors: amounts falling due within one year
(29,642)
(82,389)
Net current liabilities
(22,544)
(72,980)
Total assets less current liabilities
(12,674)
(30,448)
Provisions for liabilities
Deferred tax
(1,044)
(930)
Net liabilities
(13,718)
(31,378)
Capital and reserves
Called up share capital
(30)
(30)
Profit and loss account
(13,688)
(31,348)
Shareholders' funds
(13,718)
(31,378)
For the year ending 31 December 2023 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 directors acknowledge their 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 of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by
David Ben Lowry Director Company Registration No. SC682693
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Highland Basecamp Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Highland Basecamp Limited is a private company, limited by shares, registered in Scotland, registration number SC682693. The registered office is Highland Basecamp Limited, Lochaline, Morvern, Oban, PA80 5XT, Scotland.
2
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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:
Deferred taxation
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.
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Highland Basecamp Limited Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
65,586 
1,261 
3,273 
70,120 
Additions
1,814 
333 
- 
2,147 
Disposals
(31,365)
- 
- 
(31,365)
At 31 December 2023
36,035 
1,594 
3,273 
40,902 
Depreciation
At 1 January 2023
24,940 
738 
1,880 
27,558 
Charge for the year
8,117 
436 
1,164 
9,717 
On disposals
(6,273)
- 
- 
(6,273)
At 31 December 2023
26,784 
1,174 
3,044 
31,002 
Net book value
At 31 December 2023
9,251 
420 
229 
9,900 
At 31 December 2022
40,646 
523 
1,393 
42,562 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
537 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,393 
2,293 
Trade creditors
33 
128 
Taxes and social security
109 
- 
Other creditors
1,101 
13,965 
Loans from directors
25,006 
66,003 
29,642 
82,389 
7
Transactions with related parties
Creditors include the following amounts which are owed to individuals who were directors of the company during the year: Mr David Ben Lowry £10,540.02 Mr Fraser Hugh Cameron £7,131.79 Ms Fee Zanke £7,334.00 The directors current accounts are repayable on demand.
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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