Highland Design Concepts Ltd iXBRL

Highland Design Concepts Ltd

Unaudited Financial Statements

for the financial year ended 31 December 2025

Highland Design Concepts Ltd

DIRECTOR AND OTHER INFORMATION


Director	Adrian Fatol


Company Registration Number	SC615951


Registered Office and Business Address	Easter Kerrowgair Flat
	Old Military Road
	Inverness
	IV2 7QU
	Scotland


Accountants	Forth Accountancy LLP
	The Ground Floor Office
	5 Market Square
	PL26 6UD
	GB

Highland Design Concepts Ltd

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Highland Design Concepts Ltd

for the financial year ended 31 December 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 December 2025 as set out on pages to which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Highland Design Concepts Ltd, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position for the year ended 31 December 2025 your duty to ensure that Highland Design Concepts Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Highland Design Concepts Ltd. You consider that Highland Design Concepts Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Highland Design Concepts Ltd. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

FORTH ACCOUNTANCY LLP

The Ground Floor Office

5 Market Square

PL26 6UD

18 June 2026

Highland Design Concepts Ltd

INCOME STATEMENT

for the financial year ended 31 December 2025

	2025		2024
	£		£

Turnover	50,831	25,663
Cost of raw materials and consumables	(12)	-
Staff costs	(5,000)	-
Depreciation and other amounts written off assets	(329)	(80)
Other charges	(4,426)	(2,815)
	─────────	─────────
Profit before taxation	41,064	22,768
Tax	(7,592)	(4,280)
	─────────	─────────
Profit	33,472	18,488
	═════════	═════════

Highland Design Concepts Ltd

Company Registration Number: SC615951

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

	2025	2024
	£	£

Fixed Assets	1,347	240
	─────────	─────────
Current assets	18,166	17,874
Prepayments and accrued income	274	204
Creditors: amounts falling due within one year	(7,487)	(4,280)
	─────────	─────────
Net Current Assets	10,953	13,798
	─────────	─────────
Total Assets less Current Liabilities	12,300	14,038
Accruals and deferred income	(441)	(550)
	─────────	─────────
Net Assets	11,859	13,488
	═════════	═════════

Capital and Reserves	11,859	13,488
	═════════	═════════

Notes to the Financial statements

General Information

Highland Design Concepts Ltd is a company limited by shares incorporated and registered in the Scotland. The registered number of the company is SC615951. The registered office of the company is Easter Kerrowgair Flat, Old Military Road, Inverness, IV2 7QU, Scotland which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Employees

The average monthly number of employees, including director, during the financial year was1(2024 - 0).

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

These financial statements have been prepared in accordance with the provisions available to micro-entities in Part 15 of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by the Director on 18 June 2026 and signed by:

________________________________

Adrian Fatol

Director