Company No: SC394656 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

		2025		2024
		£		£
Current assets		347,644		244,286
Creditors: amounts falling due within one year		( 294,555)		( 196,427)
Net current assets		53,089		47,859
Total assets less current liabilities		53,089		47,859
Net assets		53,089		47,859
Capital and reserves		53,089		47,859

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 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;
• 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 Highpoint Crail Ltd. (registered number: SC394656) were approved and authorised for issue by the Board of Directors on 31 October 2025 and were signed on its behalf by:

J W Kilfedder Director

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. SC394656). The address of its registered office is C/O Johnston Carmichael Bishop's Court, 29 Albyn Place, Aberdeen, AB10 1YL, Scotland, United Kingdom.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including directors	2		2

3. Directors’ benefits: advances, credit and guarantees

Advances

During the year there were no advances and £73,693 (2024 - £20,000) was advanced by the directors of the company. As at 31st March 2025, total amount owed to the directors was £260,803 (2024 - £187,110).

These loans are unsecured, interest free and repayable on demand.