Company Registration No. SC732654 (Scotland)
Highland Auto Campers Ltd
Unaudited accounts
for the year ended 31 March 2026
Highland Auto Campers Ltd
Unaudited accounts
Contents
Highland Auto Campers Ltd
Company Information
for the year ended 31 March 2026
Directors
Alicia Jarratt
Mark Nicholas Jarratt
Company Number
SC732654 (Scotland)
Registered Office
Brooklea
Oakleigh Road
North Kessock
Inverness
Inverness-shire
IV1 3XW
Scotland
Accountants
Signature Accounting Solutions Ltd
3rd Floor
33 Academy Street
Inverness
IV1 1JN
Highland Auto Campers Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
170,665
79,582
Cash at bank and in hand
56,754
62,651
Creditors: amounts falling due within one year
(73,670)
(79,669)
Net current liabilities
(3,522)
(15,345)
Total assets less current liabilities
167,143
64,237
Creditors: amounts falling due after more than one year
(95,819)
(17,586)
Called up share capital
100
100
Profit and loss account
71,224
46,551
Shareholders' funds
71,324
46,651
For the year ending 31 March 2026 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 1 June 2026 and were signed on its behalf by
Alicia Jarratt
Director
Company Registration No. SC732654
Highland Auto Campers Ltd
Notes to the Accounts
for the year ended 31 March 2026
Highland Auto Campers Ltd is a private company, limited by shares, registered in Scotland, registration number SC732654. The registered office is Brooklea, Oakleigh Road, North Kessock, Inverness, Inverness-shire, IV1 3XW, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Capital expenditure - Vehicles
Motor vehicles are stated at cost less depreciation. Vehicles acquired during the year comprise commercial vans which have been converted for use within the company’s campervan rental fleet.
For taxation purposes, these assets have been treated as plant and machinery, on the basis that they are not passenger cars but are specialised assets used directly in the company’s trading activities. Accordingly, qualifying expenditure on both the vehicles and associated conversion costs has been relieved in full through Annual Investment Allowance in the year of acquisition.
Highland Auto Campers Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
6,476
2,748
131,661
771
141,656
Additions
-
-
126,402
333
126,735
Disposals
-
-
(14,315)
-
(14,315)
At 31 March 2026
6,476
2,748
243,748
1,104
254,076
At 1 April 2025
-
1,419
60,198
457
62,074
Charge for the year
-
332
28,826
120
29,278
On disposals
-
-
(7,941)
-
(7,941)
At 31 March 2026
-
1,751
81,083
577
83,411
At 31 March 2026
6,476
997
162,665
527
170,665
At 31 March 2025
6,476
1,329
71,463
314
79,582
Amounts falling due within one year
Other debtors
13,394
1,673
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
13,227
20,347
Obligations under finance leases and hire purchase contracts
13,136
-
Taxes and social security
547
14,743
Other creditors
40,768
38,403
Loans from directors
3,976
4,976
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
42,350
-
Highland Auto Campers Ltd
Notes to the Accounts
for the year ended 31 March 2026
Allotted, called up and fully paid:
50 Ordinary shares A of £1 each
50
50
50 Ordinary Shares B of £1 each
50
50
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan Account
3,377
-
-
3,377
Directors Loan Account
1,599
-
1,000
599
10
Average number of employees
During the year the average number of employees was 2 (2025: 2).