The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Highland Pride Foods Limited is a private company limited by shares incorporated in Scotland. The registered office is Aberlour House, Aberlour-on-Spey, AB38 9LD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £000.

The company is dormant and accordingly the financial statements have been prepared on a basis other than a going concern. Under this basis, assets are reflected at their net realisable value where less than cost. No adjustments were required to the carrying value of the assets in the application of this basis of preparation.true

The company is a wholly owned subsidiary of Walker’s Shortbread Ltd, whose registered office is Aberlour House, Aberlour-on-Spey, AB38 9LD.