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Registered number: SC618413
HIGHLAND HOLIDAYS GROUP LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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HIGHLAND HOLIDAYS GROUP LIMITED
COMPANY INFORMATION
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Fiona Campbell (appointed 24 November 2025)
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HIGHLAND HOLIDAYS GROUP LIMITED
REGISTERED NUMBER: SC618413
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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HIGHLAND HOLIDAYS GROUP LIMITED
REGISTERED NUMBER: SC618413
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
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.
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 December 2025.
The notes on pages 3 to 6 form part of these financial statements.
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HIGHLAND HOLIDAYS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Highland Holidays Limited is a private company, limited by shares, domiciled in Scotland with registered number SC618413. The registered office is 14 City Quay, Dundee, DD1 3JA.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
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No depreciation is provided in respect of freehold property
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Investments in subsidiaries are measured at cost less accumulated impairment.
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HIGHLAND HOLIDAYS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.Accounting policies (continued)
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
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HIGHLAND HOLIDAYS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Investments in subsidiary companies
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Amounts owed by group undertakings
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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HIGHLAND HOLIDAYS GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Creditors: Amounts falling due after more than one year
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Secured loans
The company granted a floating charge in favour of HSBC Bank PLC over all assets, goodwill, undertaking and uncalled capital of Highland Holidays Limited, Ben Nevis Holiday Park Limited, Tyndrum Holiday Park Limited and Oban Caravan & Camping Park Limited.
The company granted a standard security in favour of HSBC Bank PLC from Oban Carvan & Camping Park Limited over the heritable land known as Oban Caravan and Camping Park, Gallanachmore Farm, Oban, PA34 4QH.
The company granted a standard security in favour of HSBC Bank PLC from Tyndrum Holiday Park Limited over the heritable land known as Tyndrum Holiday Park, Tyndrum, Perthshire, FK20 8RY.
The company granted a standard security in favour of HSBC Bank PLC from Highland Holidays Limited over the heritable land known as Gallanachmore Farmhouse, Oban, PA34 4QL.
The company granted a guarantee in favour of HSBC Bank PLC from Highland Holidays Limited, Ben Nevis Holiday Park Limited, Tyndrum Holiday Park Limited and Oban Caravan & Camping Park Limited.
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Allotted, called up and fully paid
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100 (2024 - 100) Ordinary shares of £1.00 each
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