HIGHLAND RESIDENTIAL (INVERNESS) LTD

Company Registration Number:
SC527445 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 61,296 63,483
Investments:   0 0
Total fixed assets: 61,296 63,483
Current assets
Stocks: 0 0
Debtors: 4 359,064 347,463
Cash at bank and in hand: 918,195 461,303
Total current assets: 1,277,259 808,766
Creditors: amounts falling due within one year: 5 (1,214,869) (669,020)
Net current assets (liabilities): 62,390 139,746
Total assets less current liabilities: 123,686 203,229
Creditors: amounts falling due after more than one year: 6 (68,308) (73,885)
Provision for liabilities: (11,383) (11,682)
Total net assets (liabilities): 43,995 117,662
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 43,895 117,562
Shareholders funds: 43,995 117,662

The notes form part of these financial statements

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 25 June 2026
and signed on behalf of the board by:

Name: Lynne Holburn
Status: Director

The notes form part of these financial statements

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 8 7

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible Assets

Total
Cost £
At 01 April 2025 96,390
Additions 4,680
At 31 March 2026 101,070
Depreciation
At 01 April 2025 32,907
Charge for year 6,867
At 31 March 2026 39,774
Net book value
At 31 March 2026 61,296
At 31 March 2025 63,483

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Debtors

2026 2025
££
Debtors due after more than one year: 359,064 347,463

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Creditors: amounts falling due within one year note

Trade Creditors £89,423 Amounts owed to Group Undertakings £957,768 Accruals and Other Creditors £159,984 Other Taxation and Social Security £7,694 Total £1,214,869

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

6. Creditors: amounts falling due after more than one year note

Amounts owed to group undertakings £68,308 Analysis of loan repayments to group undertakings: in the next year £5,577 in the second to fifth years £24,411 in more than five years £43,897

HIGHLAND RESIDENTIAL (INVERNESS) LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

7. Related party transactions

The company has taken advantage of the exemption in section 33.1A of FRS102 whereby transactions with the parent company and wholly-owned members of the group have not been disclosed.