Company No: SC583263 (Scotland)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Andrew Maclennan
	Juliette Maclennan
	Brian Munro

SECRETARY

Juliette Maclennan

REGISTERED OFFICE	107 Old Edinburgh Road
	Inverness
	IV2 3HT
	United Kingdom

COMPANY NUMBER

SC583263 (Scotland)

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

		2025		2024
		£		£
Fixed assets		570,182		585,430
Current assets		14,254		15,153
Creditors: amounts falling due within one year		( 466,461)		( 515,265)
Net current liabilities		( 452,207)		( 500,112)
Total assets less current liabilities		117,975		85,318
Accruals and deferred income		( 6,251)		( 1,767)
Net assets		111,724		83,551
Capital and reserves		111,724		83,551

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 Summit Highland Limited (registered number: SC583263) were approved and authorised for issue by the Board of Directors on 16 December 2025 and were signed on its behalf by:

Juliette Maclennan 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. SC583263). The address of its registered office is 107 Old Edinburgh Road, Inverness, IV2 3HT, 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. Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet the financial obligations as they fall due for at least 12 months from the date of signing these financial statements. In addition, at 31 March 2025 there are director and shareholder loans of £453,230 (2024 - £502,900) which will not be redeemed until the company is in a position to do so. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.