Highland Developments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC073255

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		685		913

			685		913
CURRENT ASSETS
Debtors	5	56,200		65,027
Cash at bank and in hand		8,280		1,299

		64,480		66,326
Creditors: Amounts Falling Due Within One Year	6	(31,085 )		(24,619 )

NET CURRENT ASSETS (LIABILITIES)			33,395		41,707

TOTAL ASSETS LESS CURRENT LIABILITIES			34,080		42,620

Creditors: Amounts Falling Due After More Than One Year	7		-		(3,615 )

NET ASSETS			34,080		39,005

CAPITAL AND RESERVES
Called up share capital	8		150,000		150,000
Profit and Loss Account			(115,920 )		(110,995 )

SHAREHOLDERS' FUNDS			34,080		39,005

Page 1

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Highland Developments Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Iain Duckworth

Director

12/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Highland Developments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC073255 . The registered office is Summit House, 4-5 Mitchell Street, Edinburgh, EH6 7BD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the value of services provided, net of VAT, and the fair value of the right to consideration in exchange for the performance of its contractual obligations.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% on reducing balance

2.4. Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.5. Operating lease commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	102,142

As at 31 December 2025	102,142

Depreciation
As at 1 January 2025	101,229
Provided during the period	228

As at 31 December 2025	101,457

Net Book Value
As at 31 December 2025	685

As at 1 January 2025	913

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Highland Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	56,200	65,027

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	3,615	3,850
Other creditors	23,602	18,580
Taxation and social security	3,868	2,189

	31,085	24,619

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans - 1-2 years	-	3,615

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	150,000	150,000

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