1 April 2025 false No description of principal activity Taxfiler 2024.6 SC761591business:PrivateLimitedCompanyLtd2025-04-012026-03-31 SC7615912025-03-31 SC7615912025-04-012026-03-31 SC761591business:AuditExemptWithAccountantsReport2025-04-012026-03-31 SC761591business:FilletedAccounts2025-04-012026-03-31 SC7615912026-03-31 SC761591business:Director12025-04-012026-03-31 SC761591business:Director22025-04-012026-03-31 SC761591business:RegisteredOffice2025-04-012026-03-31 SC7615912025-03-31 SC761591core:WithinOneYear2026-03-31 SC761591core:WithinOneYear2025-03-31 SC761591core:AfterOneYear2026-03-31 SC761591core:AfterOneYear2025-03-31 SC761591core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 SC761591core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC761591core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC761591core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC761591core:PreviouslyStatedAmount2026-03-31 SC761591core:PreviouslyStatedAmount2025-03-31 SC761591business:SmallEntities2025-04-012026-03-31 SC761591countries:Scotland2025-04-012026-03-31 SC761591core:PlantMachinery2025-04-012026-03-31 SC761591core:MotorVehicles2025-04-012026-03-31 SC761591core:ComputerEquipment2025-04-012026-03-31 SC761591core:PlantMachinery2025-03-31 SC761591core:MotorVehicles2025-03-31 SC761591core:ComputerEquipment2025-03-31 SC761591core:PlantMachinery2026-03-31 SC761591core:MotorVehicles2026-03-31 SC761591core:ComputerEquipment2026-03-31 SC7615912024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC761591 (Scotland)
Highland Gas Services Ltd Unaudited accounts for the year ended 31 March 2026
Highland Gas Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Highland Gas Services Ltd Company Information for the year ended 31 March 2026
Directors
Alan Thomas Clair Louise Thomas
Company Number
SC761591 (Scotland)
Registered Office
6 Bishops Park Inverness IV3 5SZ United Kingdom
Accountants
Signature Accounting Solutions Ltd 3rd Floor 33 Academy Street Inverness IV1 1JN
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Highland Gas Services Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
35,420 
6,758 
Current assets
Inventories
2,083 
2,083 
Debtors
5
8,118 
1,828 
Cash at bank and in hand
7,903 
3,322 
18,104 
7,233 
Creditors: amounts falling due within one year
6
(17,306)
(4,248)
Net current assets
798 
2,985 
Total assets less current liabilities
36,218 
9,743 
Creditors: amounts falling due after more than one year
7
(35,980)
- 
Net assets
238 
9,743 
Capital and reserves
Called up share capital
2 
1 
Profit and loss account
236 
9,742 
Shareholders' funds
238 
9,743 
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 20 July 2026 and were signed on its behalf by
Alan Thomas Director Company Registration No. SC761591
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Highland Gas Services Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Highland Gas Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC761591. The registered office is 6 Bishops Park, Inverness, IV3 5SZ, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
33% SL
Motor vehicles
20% RB
Computer equipment
33% SL
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At valuation 
At cost 
At cost 
At 1 April 2025
14,559 
- 
3,621 
18,180 
Additions
2,031 
36,581 
1,115 
39,727 
Revaluations
2,695 
- 
(57)
2,638 
Disposals
(417)
- 
- 
(417)
At 31 March 2026
18,868 
36,581 
4,679 
60,128 
Depreciation
At 1 April 2025
9,462 
- 
1,960 
11,422 
Charge for the year
5,887 
7,316 
1,188 
14,391 
Surplus on revaluation
- 
- 
(827)
(827)
On disposals
(278)
- 
- 
(278)
At 31 March 2026
15,071 
7,316 
2,321 
24,708 
Net book value
At 31 March 2026
3,797 
29,265 
2,358 
35,420 
At 31 March 2025
5,097 
- 
1,661 
6,758 
- 5 -
Highland Gas Services Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
5,525 
- 
Trade debtors
1,036 
1,756 
Accrued income and prepayments
1,215 
- 
Other debtors
342 
72 
8,118 
1,828 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
- 
841 
Obligations under finance leases and hire purchase contracts
8,428 
- 
Trade creditors
1,671 
- 
Taxes and social security
3,158 
40 
Proposed dividends
4,000 
- 
Other creditors
4,638 
- 
Loans from directors
(4,989)
288 
Accruals
400 
3,079 
17,306 
4,248 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
35,980 
- 
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -