1 January 2025 false No description of principal activity Taxfiler 2024.6 SC673196business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC6731962024-12-31 SC6731962025-01-012025-12-31 SC673196business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC673196business:FilletedAccounts2025-01-012025-12-31 SC6731962025-12-31 SC673196business:Director12025-01-012025-12-31 SC673196business:RegisteredOffice2025-01-012025-12-31 SC6731962024-12-31 SC673196core:WithinOneYear2025-12-31 SC673196core:WithinOneYear2024-12-31 SC673196core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC673196core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC673196core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC673196core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC673196core:PreviouslyStatedAmount2025-12-31 SC673196core:PreviouslyStatedAmount2024-12-31 SC673196business:SmallEntities2025-01-012025-12-31 SC673196countries:Scotland2025-01-012025-12-31 SC673196core:MotorVehicles2025-01-012025-12-31 SC673196core:ComputerEquipment2025-01-012025-12-31 SC673196core:MotorVehicles2024-12-31 SC673196core:ComputerEquipment2024-12-31 SC673196core:MotorVehicles2025-12-31 SC673196core:ComputerEquipment2025-12-31 SC673196core:AfterOneYear2025-12-31 SC673196core:AfterOneYear2024-12-31 SC673196business:OrdinaryShareClass12025-01-012025-12-31 SC673196business:OrdinaryShareClass12024-01-012024-12-31 SC6731962024-01-012024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC673196 (Scotland)
Luxury Highlands Limited Unaudited accounts for the year ended 31 December 2025
Luxury Highlands Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Luxury Highlands Limited Company Information for the year ended 31 December 2025
Director
Mrs Yvonne Crook
Company Number
SC673196 (Scotland)
Registered Office
MORLICH MOY BY TOMATIN INVERNESS INVERNESS IV13 7YE UNITED KINGDOM
Accountants
Signature Accounting Solutions Ltd 3rd Floor 33 Academy Street Inverness IV1 1JN
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Luxury Highlands Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
10,737 
13,354 
Current assets
Debtors
5
35,208 
- 
Cash at bank and in hand
- 
245 
35,208 
245 
Creditors: amounts falling due within one year
6
(1,081)
(3,816)
Net current assets/(liabilities)
34,127 
(3,571)
Net assets
44,864 
9,783 
Capital and reserves
Called up share capital
7
1 
1 
Profit and loss account
44,863 
9,782 
Shareholders' funds
44,864 
9,783 
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 October 2026 and were signed on its behalf by
Mrs Yvonne Crook Director Company Registration No. SC673196
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Luxury Highlands Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Luxury Highlands Limited is a private company, limited by shares, registered in Scotland, registration number SC673196. The registered office is MORLICH MOY, BY TOMATIN, INVERNESS, INVERNESS, IV13 7YE, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Reducing Balance
Computer equipment
10% Straight Line
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
17,725 
2,067 
19,792 
At 31 December 2025
17,725 
2,067 
19,792 
Depreciation
At 1 January 2025
5,672 
766 
6,438 
Charge for the year
2,410 
207 
2,617 
At 31 December 2025
8,082 
973 
9,055 
Net book value
At 31 December 2025
9,643 
1,094 
10,737 
At 31 December 2024
12,053 
1,301 
13,354 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
23,508 
- 
Amounts falling due after more than one year
Other debtors
11,700 
- 
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Luxury Highlands Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
206 
- 
Loans from directors
270 
2,966 
Accruals
605 
850 
1,081 
3,816 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Loans to directors
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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