Heather Valley Ltd

Registered Number: SC765691 Heather Valley Ltd
Statement of Financial Position
As at 30 April 2026

	2026		2025
	£	£	£	£
Fixed assets		27,888		38,438
Current assets	19,094		34,758
Creditors: amount falling due within one year	(21,054)		(45,236)
Net current assets		(1,960)		(10,478)
Total assets less current liabilities		25,928		27,960
Creditors: amount falling due after more than one year		(10,000)		(10,000)
Net assets		15,928		17,960


Capital and reserves		15,928		17,960

NOTES TO THE ACCOUNTS

General Information

Heather Valley Ltd is a private company, limited by shares, registered in Scotland, registration number SC765691, registration address 29 Morrison Street, Kirriemuir, DD8 5DB.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 17 August 2026 and were signed by:

--------------------------------
Grzegorz Janik
Director


Registered Number: SC765691
Scotland
HEATHER VALLEY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 May 2025 End date: 30 April 2026