1 January 2024 false No description of principal activity Taxfiler 2024.6 SC752450business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC7524502023-12-31 SC7524502024-01-012024-12-31 SC752450business:AuditExemptWithAccountantsReport2024-01-012024-12-31 SC752450business:FilletedAccounts2024-01-012024-12-31 SC7524502024-12-31 SC752450business:Director12024-01-012024-12-31 SC752450business:Director22024-01-012024-12-31 SC752450business:RegisteredOffice2024-01-012024-12-31 SC7524502023-12-31 SC752450core:WithinOneYear2024-12-31 SC752450core:WithinOneYear2023-12-31 SC752450core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC752450core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC752450core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC752450core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC752450core:PreviouslyStatedAmount2024-12-31 SC752450core:PreviouslyStatedAmount2023-12-31 SC752450business:SmallEntities2024-01-012024-12-31 SC752450countries:Scotland2024-01-012024-12-31 SC752450core:ComputerEquipment2024-01-012024-12-31 SC752450core:PlantMachinery2023-12-31 SC752450core:ComputerEquipment2023-12-31 SC752450core:PlantMachinery2024-01-012024-12-31 SC752450core:PlantMachinery2024-12-31 SC752450core:ComputerEquipment2024-12-31 SC7524502022-12-062023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC752450 (Scotland)
Highland Homes And Estates Management Ltd Unaudited accounts for the year ended 31 December 2024
Highland Homes And Estates Management Ltd Unaudited accounts Contents
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Highland Homes And Estates Management Ltd Company Information for the year ended 31 December 2024
Directors
Clare Armstrong Gordon Armstrong
Company Number
SC752450 (Scotland)
Registered Office
Forest Lodge Blackbridge Beauly Inverness-shire IV4 7BH Scotland
Accountants
Kerry Mackinnon Signature Accounting Solutions Ltd 93 Suilven Way Inverness Highland IV3 8PE
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Highland Homes And Estates Management Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,160 
1,345 
Current assets
Debtors
- 
3,378 
Cash at bank and in hand
10,273 
5,008 
10,273 
8,386 
Creditors: amounts falling due within one year
(6,485)
(3,737)
Net current assets
3,788 
4,649 
Net assets
11,948 
5,994 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
11,946 
5,992 
Shareholders' funds
11,948 
5,994 
For the year ending 31 December 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 16 June 2025 and were signed on its behalf by
Clare Armstrong Director Company Registration No. SC752450
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Highland Homes And Estates Management Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Highland Homes And Estates Management Ltd is a private company, limited by shares, registered in Scotland, registration number SC752450. The registered office is Forest Lodge, Blackbridge, Beauly, Inverness-shire, IV4 7BH, 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.
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:
Computer equipment
33.3%
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
- 
2,018 
2,018 
Additions
8,494 
601 
9,095 
At 31 December 2024
8,494 
2,619 
11,113 
Depreciation
At 1 January 2024
- 
673 
673 
Charge for the year
1,524 
756 
2,280 
At 31 December 2024
1,524 
1,429 
2,953 
Net book value
At 31 December 2024
6,970 
1,190 
8,160 
At 31 December 2023
- 
1,345 
1,345 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
3,378 
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Highland Homes And Estates Management Ltd Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
156 
266 
Taxes and social security
2,624 
1,555 
Other creditors
- 
178 
Loans from directors
3,205 
1,238 
Accruals
500 
500 
6,485 
3,737 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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