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Company Registration No. SC484962 (Scotland)
Highland Hustle Ltd Unaudited accounts for the year ended 31 August 2024
Highland Hustle Ltd Unaudited accounts Contents
Page
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Highland Hustle Ltd Company Information for the year ended 31 August 2024
Director
Gillian Urquhart
Company Number
SC484962 (Scotland)
Registered Office
5 Lovers Lane Scone Perth PH2 6RG
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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Highland Hustle Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,311 
9,612 
Current assets
Inventories
400 
400 
Cash at bank and in hand
586 
604 
986 
1,004 
Creditors: amounts falling due within one year
(3,631)
(3,093)
Net current liabilities
(2,645)
(2,089)
Net assets
6,666 
7,523 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,566 
7,423 
Shareholders' funds
6,666 
7,523 
For the year ending 31 August 2024 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 her 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 31 December 2024 and were signed on its behalf by
Gillian Urquhart Director Company Registration No. SC484962
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Highland Hustle Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Highland Hustle Ltd is a private company, limited by shares, registered in Scotland, registration number SC484962. The registered office is 5 Lovers Lane, Scone, Perth, PH2 6RG.
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.
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:
Land & buildings
2% straight line
Fixtures & fittings
25% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
10,259 
2,539 
2,857 
15,655 
At 31 August 2024
10,259 
2,539 
2,857 
15,655 
Depreciation
At 1 September 2023
796 
2,391 
2,856 
6,043 
Charge for the year
189 
112 
- 
301 
At 31 August 2024
985 
2,503 
2,856 
6,344 
Net book value
At 31 August 2024
9,274 
36 
1 
9,311 
At 31 August 2023
9,463 
148 
1 
9,612 
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Highland Hustle Ltd Notes to the Accounts for the year ended 31 August 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
1,054 
1,533 
Taxes and social security
672 
322 
Loans from directors
1,425 
758 
Accruals
480 
480 
3,631 
3,093 
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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