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Registered number: SC309336
Scottish Highlands & Islands Rock Limited
Financial Statements
For The Year Ended 30 September 2025
Gillespie's
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Scottish Highlands & Islands Rock Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Scottish Highlands & Islands Rock Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC309336

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,914 |  | 8,071
|  |  | 6,914 |  | 8,071
CURRENT ASSETS
Stocks | 5 | 15 |  | 30 |
Debtors | 6 | 5,893 |  | 3,890 |
Cash at bank and in hand |  | 6,838 |  | 11,511 |
|  | 12,746 |  | 15,431 |
Creditors: Amounts Falling Due Within One Year | 7 | (8,761 ) |  | (8,085 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,985 |  | 7,346
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,899 |  | 15,417
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (1,325 ) |  | (1,534 )
NET ASSETS |  |  | 9,574 |  | 13,883
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 9,572 |  | 13,881
SHAREHOLDERS' FUNDS |  |  | 9,574 |  | 13,883

Page 1
Page 2
Scottish Highlands & Islands Rock Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Karen Latter Director | Mr Gary Latter Director
14th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Scottish Highlands & Islands Rock Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Scottish Highlands & Islands Rock Limited is a private company, limited by shares, incorporated in Scotland, registered number SC309336 . The registered office is Gillespie's, 33 Leslie Street, Blairgowrie, Perthshire, PH10 6AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Directors | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
Scottish Highlands & Islands Rock Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 30,373
Additions | 1,304
Disposals | (2,363 )
As at 30 September 2025 | 29,314
Depreciation
As at 1 October 2024 | 22,302
Provided during the period | 2,306
Disposals | (2,208 )
As at 30 September 2025 | 22,400
Net Book Value
As at 30 September 2025 | 6,914
As at 1 October 2024 | 8,071

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 15 |  | 30

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,168 |  | 3,240
Prepayments and accrued income | 725 |  | 650
| 5,893 |  | 3,890

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 138 |  | 16
Corporation tax | 7,099 |  | 5,660
Other creditors | 1,500 |  | 1,458
Credit card | 24 |  | 951
| 8,761 |  | 8,085

Page 4
Page 5
Scottish Highlands & Islands Rock Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 1,325 |  | 1,534

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Gary Latter | 17,000 | 12,000
Mrs Karen Latter | 17,000 | 12,000

11. Controlling Party
The company's controlling parties are Mr Gary Latter & Mrs Karen Latter.
Page 5