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REGISTERED NUMBER: 04852195 (England and Wales)

| WEST HIGHLAND VENTURES LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

WEST HIGHLAND VENTURES LIMITED (REGISTERED NUMBER: 04852195)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WEST HIGHLAND VENTURES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | A MacDonald

| Mrs C A MacDonald

| REGISTERED OFFICE: | Highland House

| Mayflower Close

| Chandler's Ford

| Eastleigh

| Hampshire

| SO53 4AR

| REGISTERED NUMBER: | 04852195 (England and Wales)

| BANKERS: | National Westminster Bank plc

| 2 Portsmouth Road

| Woolston

| Southampton

| Hampshire

| SO19 9RZ

WEST HIGHLAND VENTURES LIMITED (REGISTERED NUMBER: 04852195)

BALANCE SHEET

31 DECEMBER 2025

2025 | 2024 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 4 | 202,105 |  | 209,005 |  |

Cash at bank | 21,568 |  | 44,320 |  |

223,673 |  | 253,325 |  |

CREDITORS

Amounts falling due within one year | 5 | (20,439 | ) | (23,654 | ) |

NET CURRENT ASSETS | 203,234 |  | 229,671 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 203,234 |  | 229,671 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 203,224 |  | 229,661 |  |

SHAREHOLDERS' FUNDS | 203,234 |  | 229,671 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

A MacDonald - Director

WEST HIGHLAND VENTURES LIMITED (REGISTERED NUMBER: 04852195)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| West Highland Ventures Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

| The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Turnover

| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Financial assets

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 202,105 |  | 209,005 |  |

WEST HIGHLAND VENTURES LIMITED (REGISTERED NUMBER: 04852195)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Taxation and social security | 2,155 |  | 2,612 |  |

| Other creditors | 18,284 |  | 21,042 |  |

20,439 |  | 23,654 |  |