1 July 2023 false Taxfiler 2024.6 SC092814business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC0928142023-06-30 SC0928142023-07-012024-06-30 SC092814business:AuditExemptWithAccountantsReport2023-07-012024-06-30 SC092814business:FilletedAccounts2023-07-012024-06-30 SC0928142024-06-30 SC092814business:Director12023-07-012024-06-30 SC092814business:Director22023-07-012024-06-30 SC092814business:CompanySecretary12023-07-012024-06-30 SC092814business:RegisteredOffice2023-07-012024-06-30 SC0928142023-06-30 SC092814core:WithinOneYear2024-06-30 SC092814core:WithinOneYear2023-06-30 SC092814core:AfterOneYear2024-06-30 SC092814core:AfterOneYear2023-06-30 SC092814core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC092814core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC092814core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC092814core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC092814core:PreviouslyStatedAmount2024-06-30 SC092814core:PreviouslyStatedAmount2023-06-30 SC092814business:SmallEntities2023-07-012024-06-30 SC092814countries:Scotland2023-07-012024-06-30 SC092814core:IntangibleAssetsOtherThanGoodwill2023-06-30 SC092814core:IntangibleAssetsOtherThanGoodwill2024-06-30 SC092814core:LandBuildings2023-06-30 SC092814core:PlantMachinery2023-06-30 SC092814core:MotorVehicles2023-06-30 SC092814core:LandBuildings2023-07-012024-06-30 SC092814core:PlantMachinery2023-07-012024-06-30 SC092814core:MotorVehicles2023-07-012024-06-30 SC092814core:LandBuildings2024-06-30 SC092814core:PlantMachinery2024-06-30 SC092814core:MotorVehicles2024-06-30 SC0928142022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC092814 (Scotland)
HIGHLAND FAYRE LIMITED Unaudited accounts for the year ended 30 June 2024
HIGHLAND FAYRE LIMITED Unaudited accounts Contents
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HIGHLAND FAYRE LIMITED Company Information for the year ended 30 June 2024
Directors
David John Phillip England Pia Margareta England
Secretary
David John Phillip England
Company Number
SC092814 (Scotland)
Registered Office
Unit 2, Inveralmond Industrial Estate Ruthvenfield Road Perth PH13WB
Accountants
Darren Kane MAAT Figure Four Accounting Ltd Office 2, 10 Milton Street Dundee DD3 6QQ
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HIGHLAND FAYRE LIMITED Accountants' report
Accountants' report to the board of directors of HIGHLAND FAYRE LIMITED (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 June 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 30 June 2024. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Darren Kane MAAT Figure Four Accounting Ltd Office 2, 10 Milton Street Dundee DD3 6QQ 12 February 2025
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HIGHLAND FAYRE LIMITED Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
500 
500 
Tangible assets
152,441 
145,638 
152,941 
146,138 
Current assets
Inventories
136,092 
126,413 
Debtors
358,652 
84,360 
494,744 
210,773 
Creditors: amounts falling due within one year
(281,943)
(94,368)
Net current assets
212,801 
116,405 
Total assets less current liabilities
365,742 
262,543 
Creditors: amounts falling due after more than one year
(16,848)
(29,908)
Net assets
348,894 
232,635 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
348,794 
232,535 
Shareholders' funds
348,894 
232,635 
For the year ending 30 June 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 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 12 February 2025 and were signed on its behalf by
David John Phillip England Director Company Registration No. SC092814
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HIGHLAND FAYRE LIMITED Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
HIGHLAND FAYRE LIMITED is a private company, limited by shares, registered in Scotland, registration number SC092814. The registered office is Unit 2, Inveralmond Industrial Estate, Ruthvenfield Road, Perth, PH13WB.
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. The accounts have been prepared on a going concern basis.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2023
500 
At 30 June 2024
500 
Amortisation
At 1 July 2023
- 
At 30 June 2024
- 
Net book value
At 30 June 2024
500 
At 30 June 2023
500 
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HIGHLAND FAYRE LIMITED Notes to the Accounts for the year ended 30 June 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
114,530 
39,834 
34,152 
188,516 
Additions
- 
8,044 
25,848 
33,892 
Disposals
- 
- 
(23,224)
(23,224)
At 30 June 2024
114,530 
47,878 
36,776 
199,184 
Depreciation
At 1 July 2023
5,578 
22,235 
15,065 
42,878 
Charge for the year
2,179 
5,128 
6,289 
13,596 
On disposals
- 
- 
(9,731)
(9,731)
At 30 June 2024
7,757 
27,363 
11,623 
46,743 
Net book value
At 30 June 2024
106,773 
20,515 
25,153 
152,441 
At 30 June 2023
108,952 
17,599 
19,087 
145,638 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
5,805 
1,986 
Trade debtors
570 
8,705 
Amounts due from group undertakings etc.
445 
- 
6,820 
10,691 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
351,832 
73,669 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
213,730 
6,003 
Obligations under finance leases and hire purchase contracts
3,929 
- 
Trade creditors
42,861 
14,299 
Taxes and social security
12,572 
53,026 
Accruals
8,851 
2,607 
Deferred income
- 
18,433 
281,943 
94,368 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,245 
29,908 
Obligations under finance leases and hire purchase contracts
7,603 
- 
16,848 
29,908 
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HIGHLAND FAYRE LIMITED Notes to the Accounts for the year ended 30 June 2024
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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