MacRae Highland Ltd

Registered number: SC636692

	2026	2025
	£	£
Fixed assets	54,565	48,431

Current assets	64,900	54,479
Prepayments and accrued income	1,225	1,747
Creditors: Amounts Falling Due Within One Year	(74,821 )	(52,591 )

NET CURRENT ASSETS (LIABILITIES)	(8,696 )	3,635

TOTAL ASSETS LESS CURRENT LIABILITIES	45,869	52,066

Creditors: Amounts Falling Due After More Than One Year	-	(2,332 )
Accruals and deferred income	(3,459 )	(10,659 )

NET ASSETS	42,410	39,075

CAPITAL AND RESERVES	42,410	39,075

Notes

1. General Information

MacRae Highland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC636692 . The registered office is 29 Atholl Road, Pitlochry, PH16 5BX.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

For the year ending 31 January 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr James MacRae

Director

28/09/2026