Company registration number: 10767885
Annual report and unaudited financial statements
for the year ended 31 May 2026
for
THE HIGHLAND BOOKSHOP LIMITED
Pages for filing with the Registrar
Company registration number: 10767885
THE HIGHLAND BOOKSHOP LIMITED
Balance sheet
as at 31 May 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 161 318
Tangible assets 5 26,655 30,538
26,816 30,856
Current assets
Stocks 185,722 172,033
Debtors 17,486 19,842
Cash at bank and in hand 92,442 41,103
295,650 232,978
Creditors: amounts falling due within one year
(88,290) (54,154)
Net current assets 207,360 178,824
Total assets less current liabilities 234,176 209,680
NET ASSETS 234,176 209,680
Capital and reserves
Called up share capital 100 100
Profit and loss account 234,076 209,580
TOTAL EQUITY 234,176 209,680
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 May 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10767885
THE HIGHLAND BOOKSHOP LIMITED
Balance sheet - continued
as at 31 May 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A MacDonald, Director
27 August 2026
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THE HIGHLAND BOOKSHOP LIMITED
Notes to the financial statements
for the year ended 31 May 2026
1 Company information
THE HIGHLAND BOOKSHOP LIMITED is a private company registered in England and Wales. Its registered number is 10767885. The company is limited by shares. Its registered office is 24 St Andrews Mansion, Dorset Street, London, W1U 4EQ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Patents and licences - Patents and licences are being amortised evenly over their estimated useful life of nil years.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Computer equipment - 33% reducing balance
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THE HIGHLAND BOOKSHOP LIMITED
Notes to the financial statements - continued
for the year ended 31 May 2026
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 8 (2025 - 7).
4 Intangible assets
Other intangible assets

£
Cost
At 1 June 2025 1,574
At 31 May 2026 1,574
Amortisation
At 1 June 2025 1,256
Charge for year 157
At 31 May 2026 1,413
Net book value
At 31 May 2026 161
At 31 May 2025 318
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THE HIGHLAND BOOKSHOP LIMITED
Notes to the financial statements - continued
for the year ended 31 May 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 June 2025 95,384
Additions 1,066
At 31 May 2026 96,450
Depreciation
At 1 June 2025 64,846
Charge for year 4,949
At 31 May 2026 69,795
Net book value
At 31 May 2026 26,655
At 31 May 2025 30,538
6 Share capital
51 Ordinary shares @ £1 49 A Ordinary shares @ £1
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