Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falsetrue2024-04-01No description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC797421 2024-03-31 SC797421 2024-04-01 2025-03-31 SC797421 2023-04-01 2024-03-31 SC797421 2025-03-31 SC797421 c:Director1 2024-04-01 2025-03-31 SC797421 c:Director1 2025-03-31 SC797421 c:Director2 2024-04-01 2025-03-31 SC797421 c:Director2 2025-03-31 SC797421 c:RegisteredOffice 2024-04-01 2025-03-31 SC797421 d:FurnitureFittings 2024-04-01 2025-03-31 SC797421 d:FurnitureFittings 2025-03-31 SC797421 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC797421 d:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 SC797421 d:FreeholdInvestmentProperty 2024-04-01 2025-03-31 SC797421 d:FreeholdInvestmentProperty 2025-03-31 SC797421 d:CurrentFinancialInstruments 2025-03-31 SC797421 d:Non-currentFinancialInstruments 2025-03-31 SC797421 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC797421 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 SC797421 d:ShareCapital 2025-03-31 SC797421 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC797421 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC797421 c:OrdinaryShareClass1 2025-03-31 SC797421 c:FRS102 2024-04-01 2025-03-31 SC797421 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC797421 c:FullAccounts 2024-04-01 2025-03-31 SC797421 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC797421 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC797421










G HIGHLAND ACCOMMODATION LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
G HIGHLAND ACCOMMODATION LIMITED
 

COMPANY INFORMATION


Directors
Hannah Gillespie (appointed 1 February 2024)
Michael Gillespie (appointed 1 February 2024)




Registered number
SC797421



Registered office
2 Riverside Grove
Lochyside

Fort William

PH33 7RD




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
G HIGHLAND ACCOMMODATION LIMITED
REGISTERED NUMBER: SC797421

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
Note
£

Fixed assets
  

Tangible assets
 4 
8,115

Investment property
  
148,409

  
156,524

Current assets
  

Cash at bank and in hand
  
869

  
869

Creditors: amounts falling due within one year
 6 
(34,344)

Net current (liabilities)/assets
  
 
 
(33,475)

Total assets less current liabilities
  
123,049

Creditors: amounts falling due after more than one year
  
(92,669)

  

Net assets
  
30,380


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
30,280

  
30,380


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 August 2025.




Hannah Gillespie
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
G HIGHLAND ACCOMMODATION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

G Highland Accommodation Limited is a private company, limited by shares, incorporated in Scotland, with registration number SC797421. The registered office address is 2 Riverside Grove, Lochyside, Fort William, Scotland, PH33 7RD.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following.

Depreciation is provided on the following basis:

Fixtures and fittings
-
10%
Reducing balance
Property improvements
-
2%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.3

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
G HIGHLAND ACCOMMODATION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2.


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


Additions
9,017



At 31 March 2025

9,017



Depreciation


Charge for the year on owned assets
902



At 31 March 2025

902



Net book value



At 31 March 2025
8,115

Page 3

 
G HIGHLAND ACCOMMODATION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Investment property


Freehold investment property

£



Valuation


Additions at cost
148,409



At 31 March 2025
148,409

The 2025 valuations were made by the directors, on an open market value for existing use basis.







6.


Creditors: Amounts falling due within one year

2025
£

Bank loans < 1 yr
1,504

Other creditors
31,040

Accruals and deferred income
1,800

34,344



7.


Creditors: Amounts falling due after more than one year

2025
£

Bank loans
92,669

92,669



8.


Share capital

2025
£
Allotted, called up and fully paid


100 Ordinary Shares shares of £1.00 each
100


The company was incorporated on 1 February 2024 with 100 Ordinary £1 shares issued at par value.


Page 4