Company registration number SC274491 (Scotland)
THE HIGHLAND MOUNTAIN CULTURE ASSOCIATION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
THE HIGHLAND MOUNTAIN CULTURE ASSOCIATION LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
£
£
£
£
Fixed assets
5,203
6,121
Current assets
23,950
15,054
Creditors: amounts falling due within one year
(7,247)
(5,570)
Net current assets
16,703
9,484
Total assets less current liabilities
21,906
15,605
Net assets
21,906
15,605
Capital and reserves
21,906
15,605
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
0
0

THE HIGHLAND MOUNTAIN CULTURE ASSOCIATION LIMITED is a private company limited by shares incorporated in Scotland. The registered office is Calasona, Fort William, PH33 6SE.

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

THE HIGHLAND MOUNTAIN CULTURE ASSOCIATION LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 20 July 2026 and are signed on its behalf by:
G Smyth
Director
Company registration number SC274491 (Scotland)
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