HIGHLAND CLICKS LTD

Company Registration Number:
SC809993 (Scotland)

Unaudited statutory accounts for the year ended 31 May 2025

Period of accounts

Start date: 09 May 2024

End date: 31 May 2025

HIGHLAND CLICKS LTD

Contents of the Financial Statements

for the Period Ended 31 May 2025

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8

HIGHLAND CLICKS LTD

Company Information

for the Period Ended 31 May 2025




Director: Katty Del Valle Perez Nunez
Registered office: 154
Stoneywood Brae
Aberdeen
GB-SCT
AB21 9FA
Company Registration Number: SC809993 (Scotland)

HIGHLAND CLICKS LTD

Directors' Report Period Ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Directors

The director(s) shown below were appointed to the company during the period
Katty Del Valle Perez Nunez
09 May 2024

This report was approved by the board of directors on 29 July 2025
And Signed On Behalf Of The Board By:

Name: Katty Del Valle Perez Nunez
Status: Director

HIGHLAND CLICKS LTD

Profit and Loss Account

for the Period Ended 31 May 2025


Notes
13 months to
31 May 2025
£
Turnover 213
Cost of sales ( 128 )
Gross Profit or (Loss) 85
Income from coronavirus (COVID-19) business support grants 0
Distribution Costs ( 70 )
Administrative Expenses ( 286 )
Other operating income 0
Operating Profit or (Loss) ( 271 )
Interest Receivable and Similar Income 0
Interest Payable and Similar Charges ( 0 )
Profit or (Loss) Before Tax ( 271 )
Tax on Profit ( 0 )
Profit or (Loss) for Period ( 271 )

The notes form part of these financial statements

HIGHLAND CLICKS LTD

Balance sheet

As at 31 May 2025


Notes
13 months to
31 May 2025
£
Fixed assets
Total fixed assets: -
Current assets
Stocks: 194
Cash at bank and in hand: 44
Total current assets: 238
Prepayments and accrued income: 0
Net current assets (liabilities): 238
Total assets less current liabilities: 238
Provision for liabilities: ( 0 )
Accruals and deferred income: ( 0 )
Total net assets (liabilities): 238

The notes form part of these financial statements

HIGHLAND CLICKS LTD

Balance sheet continued

As at 31 May 2025


Notes
13 months to
31 May 2025
£
Capital and reserves
Called up share capital: 1
Profit and loss account: 237
Shareholders funds: 238

For the year ending 31 May 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 29 July 2025
And Signed On Behalf Of The Board By:

Name: Katty Del Valle Perez Nunez
Status: Director

The notes form part of these financial statements

HIGHLAND CLICKS LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents the total invoiced value of goods supplied during the period, excluding VAT. Revenue is recognised when goods are dispatched to the customer.

    Tangible fixed assets depreciation policy

    Not applicable.

    Intangible fixed assets amortisation policy

    Not applicable.

    Valuation information and policy

    Stocks are valued at the lower of cost and net realisable value. Other assets are held at historical cost.

    Other accounting policies

    Not applicable.

HIGHLAND CLICKS LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 2. Employees

    13 months to
    31 May 2025
    Average number of employees during the period 1

    The sole director was the only person working in the business during the reporting period.

HIGHLAND CLICKS LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 3. Off balance sheet disclosure

    No