18 September 2023 false No description of principal activity Taxfiler 2024.6 SC782906business:PrivateLimitedCompanyLtd2023-09-182024-12-31 SC7829062023-09-17 SC7829062023-09-182024-12-31 SC782906business:AuditExemptWithAccountantsReport2023-09-182024-12-31 SC782906business:AbridgedAccounts2023-09-182024-12-31 SC7829062024-12-31 SC782906business:Director12023-09-182024-12-31 SC782906business:RegisteredOffice2023-09-182024-12-31 SC782906core:WithinOneYear2024-12-31 SC782906core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC782906core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC782906core:PreviouslyStatedAmount2024-12-31 SC782906business:SmallEntities2023-09-182024-12-31 SC782906countries:Scotland2023-09-182024-12-31 SC782906core:PlantMachinery2023-09-182024-12-31 SC782906core:MotorVehicles2023-09-182024-12-31 SC782906core:ComputerEquipment2023-09-182024-12-31 iso4217:GBP xbrli:pure
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
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Highland Ash Environmental Consultancy Limited Company Information for the period from 18 September 2023 to 31 December 2024
Director
O Allen
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
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Highland Ash Environmental Consultancy Limited Statement of financial position as at 31 December 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
8,737 
Current assets
Debtors
59,445 
Cash at bank and in hand
81,601 
141,046 
Creditors: amounts falling due within one year
(102,376)
Net current assets
38,670 
Total assets less current liabilities
47,407 
Provisions for liabilities
Deferred tax
(2,428)
Net assets
44,979 
Capital and reserves
Called up share capital
1 
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
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Highland Ash Environmental Consultancy Limited Notes to the Accounts for the period from 18 September 2023 to 31 December 2024
1
Statutory information
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.
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 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:
Plant & machinery
20% straight line
Motor vehicles
20% reducing balance
Computer equipment
20% straight line
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 Ash Environmental Consultancy Limited Notes to the Accounts for the period from 18 September 2023 to 31 December 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 18 September 2023
- 
Additions
11,626 
At 31 December 2024
11,626 
Depreciation
Charge for the period
2,889 
At 31 December 2024
2,889 
Net book value
At 31 December 2024
8,737 
5
Average number of employees
During the period the average number of employees was 0.
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