Company Registration No. SC782906 (Scotland)
Highland Ash Environmental Consultancy Limited
Unaudited accounts
for the period from 18 September 2023 to 31 December 2024
Highland Ash Environmental Consultancy Limited
Unaudited accounts
Contents
Highland Ash Environmental Consultancy Limited
Company Information
for the period from 18 September 2023 to 31 December 2024
Company Number
SC782906 (Scotland)
Registered Office
55 Alltan Place
Culloden
Inverness
IV2 7TB
Scotland
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Highland Ash Environmental Consultancy Limited
Statement of financial position
as at 31 December 2024
Cash at bank and in hand
81,601
Creditors: amounts falling due within one year
(102,376)
Total assets less current liabilities
47,407
Provisions for liabilities
Profit and loss account
44,978
Shareholders' funds
44,979
For the period 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 18 June 2025 and were signed on its behalf by
O Allen
Director
Company Registration No. SC782906
Highland Ash Environmental Consultancy Limited
Notes to the Accounts
for the period from 18 September 2023 to 31 December 2024
Highland Ash Environmental Consultancy Limited is a private company, limited by shares, registered in Scotland, registration number SC782906. The registered office is 55 Alltan Place, Culloden, Inverness, IV2 7TB, Scotland.
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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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Plant & machinery
20% straight line
Motor vehicles
20% reducing balance
Computer equipment
20% straight line
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.
Highland Ash Environmental Consultancy Limited
Notes to the Accounts
for the period from 18 September 2023 to 31 December 2024
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Tangible fixed assets
Total
At 31 December 2024
11,626
Charge for the period
2,889
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Average number of employees
During the period the average number of employees was 0.