1 February 2024 false Taxfiler 2024.6 SC496272business:PrivateLimitedCompanyLtd2024-02-012025-01-31 SC4962722024-01-31 SC4962722024-02-012025-01-31 SC496272business:AuditExemptWithAccountantsReport2024-02-012025-01-31 SC496272business:FilletedAccounts2024-02-012025-01-31 SC4962722025-01-31 SC496272business:Director12024-02-012025-01-31 SC496272business:Director22024-02-012025-01-31 SC496272business:RegisteredOffice2024-02-012025-01-31 SC4962722024-01-31 SC496272core:WithinOneYear2025-01-31 SC496272core:WithinOneYear2024-01-31 SC496272core:AfterOneYear2025-01-31 SC496272core:AfterOneYear2024-01-31 SC496272core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC496272core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC496272core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC496272core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC496272core:PreviouslyStatedAmount2025-01-31 SC496272core:PreviouslyStatedAmount2024-01-31 SC496272business:SmallEntities2024-02-012025-01-31 SC496272countries:Scotland2024-02-012025-01-31 SC496272core:LandBuildings2024-02-012025-01-31 SC496272core:PlantMachinery2024-02-012025-01-31 SC496272core:LandBuildings2024-01-31 SC496272core:PlantMachinery2024-01-31 SC496272core:LandBuildings2025-01-31 SC496272core:PlantMachinery2025-01-31 SC4962722023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC496272 (Scotland)
Highburgh Court Ltd Micro-entity Accounts for the year ended 31 January 2025
Highburgh Court Ltd Micro-entity Accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Highburgh Court Ltd Company Information for the year ended 31 January 2025
Directors
Gary Joseph Hadnum James Denis Bushe
Company Number
SC496272 (Scotland)
Registered Office
2A CLOUSTON STREET GLASGOW G20 8QS SCOTLAND
Accountants
Avid Accountants Ltd 21 Blythswood Square Glasgow G2 4BL
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Accountants' report to the board of directors on the preparation of the unaudited statutory statements of Highburgh Court Ltd (The Company) for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 January 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the board of directors of the company, as a body, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to the board of directors of the company as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its board of directors as a body for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the requirement to have a statutory audit for the year ended 31 January 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Avid Accountants Ltd Financial Accountants 21 Blythswood Square Glasgow G2 4BL 27 October 2025
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Highburgh Court Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
333,247 
333,247 
Current assets
Debtors
5
2,590 
2,490 
Cash at bank and in hand
1,261 
2,770 
3,851 
5,260 
Creditors: amounts falling due within one year
6
(21,118)
(24,760)
Net current liabilities
(17,267)
(19,500)
Total assets less current liabilities
315,980 
313,747 
Creditors: amounts falling due after more than one year
7
(302,578)
(306,960)
Net assets
13,402 
6,787 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
13,401 
6,786 
Shareholders' funds
13,402 
6,787 
For the year ending 31 January 2025 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 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 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 of Directors and authorised for issue on 27 October 2025 and were signed on its behalf by
Gary Joseph Hadnum Director Company Registration No. SC496272
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Highburgh Court Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Highburgh Court Ltd is a private company, limited by shares, registered in Scotland, registration number SC496272. The registered office is 2A CLOUSTON STREET, GLASGOW, G20 8QS, 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 remained unchanged from the previous year, and also 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.
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:
Land & buildings
2%
Plant & machinery
25%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
341,077 
7,492 
348,569 
At 31 January 2025
341,077 
7,492 
348,569 
Depreciation
At 1 February 2024
14,246 
1,076 
15,322 
At 31 January 2025
14,246 
1,076 
15,322 
Net book value
At 31 January 2025
326,831 
6,416 
333,247 
At 31 January 2024
326,831 
6,416 
333,247 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
2,590 
2,490 
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Highburgh Court Ltd Notes to the Accounts for the year ended 31 January 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
16,689 
16,956 
Taxes and social security
- 
2,895 
Other creditors
1,479 
1,699 
Accruals
360 
720 
Deferred income
2,590 
2,490 
21,118 
24,760 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
231,324 
236,438 
Loans from directors
71,254 
70,522 
302,578 
306,960 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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