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Company No: SC556989 (Scotland)

# HIGHVIEW PROPERTY LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 07 JANUARY 2025
PAGES FOR FILING WITH THE REGISTRAR

HIGHVIEW PROPERTY LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 07 JANUARY 2025

Contents

HIGHVIEW PROPERTY LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 07 JANUARY 2025
HIGHVIEW PROPERTY LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 07 JANUARY 2025

DIRECTOR | Andrew Iain Simpson

REGISTERED OFFICE | Highview House
| 3a Inshes Holdings
| Inverness
| IV2 5BA
| United Kingdom

COMPANY NUMBER | SC556989 (Scotland)

CHARTERED ACCOUNTANTS | Johnston Carmichael LLP
| Clava House
| Cradlehall Business Park
| Inverness
| IV2 5GH

HIGHVIEW PROPERTY LIMITED

## BALANCE SHEET

AS AT 07 JANUARY 2025
HIGHVIEW PROPERTY LIMITED

## BALANCE SHEET (continued)

FOR THE FINANCIAL YEAR ENDED 07 JANUARY 2025

|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  | 3,700,096 |  | 3,778,379
Current assets |  | 196,298 |  | 125,178
Prepayments and accrued income |  | 45,407 |  | 17,761
Creditors: amounts falling due within one year |  | ( 1,354,003) |  | ( 1,587,331)
Net current liabilities |  | ( 1,112,298) |  | ( 1,444,392)
Total assets less current liabilities |  | 2,587,798 |  | 2,333,987
Creditors: amounts falling due after more than one year |  | ( 2,414,162) |  | ( 2,186,763)
Accruals and deferred income |  | ( 18,079) |  | ( 28,487)
Net assets |  | 155,557 |  | 118,737
Capital and reserves |  | 155,557 |  | 118,737

For the financial year ending 07 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
- These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
- These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Highview Property Limited (registered number: SC556989) were approved and authorised for issue by the director on 07 October 2025 and were signed on its behalf by:

Andrew Iain Simpson Director |

HIGHVIEW PROPERTY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 07 JANUARY 2025
HIGHVIEW PROPERTY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS (continued)

For the FOR THE FINANCIAL YEAR ENDED 07 JANUARY 2025

#### 1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in Scotland (Company no. SC556989). The address of its registered office is Highview House, 3a Inshes Holdings, Inverness, IV2 5BA, United Kingdom.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the financial year, including the director | 1 |  | 1

#### 3. Guarantees and other financial commitments

##### Other financial commitments

| 2025 |  | 2024
| £ |  | £
Bank Loans | 2,480,585 |  | 2,198,541
Other Balances Due | - |  | 160,000
| 2,480,585 |  | 2,358,541

The bank loan balances above are secured by way of a standard security and floating charge over secured assets. The other balances due to Happy Plant Garden Centre Limited are subject to a standard security over the assets of the company and this balance has been fully satisfied this year.

#### 4. Going Concern

These financial statements have been prepared on the going concern basis. The company generates profits, however has net current liabilities at the year end of £1,112,298 (2024 - £1,444,392) therefore it is reliant on the ongoing support of the bank as well as the director and connected companies to ensure that liabilities are met as they fall due. Consequently, the director considers that the going concern basis remains appropriate.

#### 5. Related Party Transactions

Highview Property Limited has provided a guarantee in favour of Simpson Highview Limited in relation to debt of £578,624 due in relation to IV1 Limited. The director A I Simpson is also a director of Simpson Highview Limited.

#### 6. Post Balance Sheet Event

Subsequent to the year end, the company has provided guarantees in favour of a bank in support of Simpson Highview Limited. This includes charges over properties owned by the company located at Mintlaw and Inverness.