Company No: SC556989 (Scotland)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

For the financial period ending 31 January 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 member has not required the Company to obtain an audit of its financial statements for the financial period 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 financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Highview Property Limited (registered number: SC556989) were approved and authorised for issue by the director on 29 October 2026 and were signed on its behalf by:

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in Scotland (Company no. SC556989). The address of its registered office is Highview House, 3a Inshes Holdings, Inverness, IV2 5BA, United Kingdom.

The company has changed the accounting reference date to 31 January. As such, this accounting period represents the period 8 January 2025 to 31 January 2026.

2. Employees

3. Guarantees and other financial commitments

Other financial commitments

The bank loan balances above are secured by way of a standard security and floating charge over secured assets.

4. Going Concern

These financial statements have been prepared on the going concern basis. The company generates profits, however has net current liabilities at the year end of £1,209,113 (2025 - £1,112,298) therefore it is reliant on the ongoing support of the bank as well as the director and connected companies to ensure that liabilities are met as they fall due. Consequently, the director considers that the going concern basis remains appropriate.

5. Related Party Transactions

Highview Property Limited has provided a guarantee in favour of Simpson Highview Limited in relation to debt of £670,523, due in relation to IV1 Limited. The director A I Simpson is also a director of Simpson Highview Limited.

The company provided a guarantee in relation to bank borrowings of Simpson Highview Limited. The floating charge covered all the property or undertaking of the company.