- Companies
- Motor traders
- Invergordon
- Highland Leisure Sport Ltd
Highland Leisure Sport Ltd
- Company number
- SC683469
- Incorporated
- 11 Dec 20205 years trading
- Registered office
- Unit 20, Cromarty Firth Industrial Park, Invergordon, Ross-Shire, IV18 0LT
- Nature of business
- Sale, maintenance and repair of motorcycles and related parts and accessories
Highland Leisure Sport Ltd is a 5-year-old private limited company registered in Invergordon, company number SC683469, one of the UK's motor trade companies. Its next accounts are due at Companies House on 30 September 2027, and the CT600 for the period to 31 December 2026 is due at HMRC on 31 December 2027.
Key dates
Worked out from the year end and filing history on the Companies House register.
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Finances
From each year's balance sheet filed at Companies House. Small companies do not have to publish turnover or profit, so these are balance sheet figures.
- Net assets up £126K (+98.9%) on the year before, to £252K.
- Net assets rose in 3 of 4 year-on-year comparisons on record.
- Current assets of £443K against £319K owed within a year: 1.4 times cover.
- 10 employees on average, up from 7 the year before.
- Balance sheets on record for 5 years, 2021 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 31 Dec 2025 | £252K | £93K | £443K | £319K | 10 |
| 31 Dec 2024 | £127K | £58K | £238K | £204K | 7 |
| 31 Dec 2023 | £130K | £12K | £201K | £149K | 5 |
| 31 Dec 2022 | £109K | £20K | £217K | £177K | 4 |
| 31 Dec 2021 | £56K | £4,514 | £131K | £135K | 1 |
Where Highland Leisure Sport Ltd is registered
The registered office is in Invergordon (IV18), in the Highland local authority area, Scotland. Show IV18 0LT on a map.
Other trade companies in IV18
- Liammcmillan LtdBuilders
- Northern Arc Welding LtdSpecialist contractors
- Highland Tyre Services LimitedMechanics and garages
- Ross-Shire Repairs LtdMechanics and garages
- SJ Gardner LtdLandscapers and gardeners
- Liammcm LtdInstallers
- Okm Roofing LtdRoofers
- RG Elec LimitedElectricians
Also registered at this address
1 other company uses the same registered office as Highland Leisure Sport Ltd.
- Atv Engineering Highland LtdMechanics and garages
What happens if Highland Leisure Sport Ltd files late
Companies House charges an automatic penalty the day after the deadline, and it rises the longer the accounts are late. These are the dates for this company's accounts due on 30 September 2027.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Oct 2027 to 31 Oct 2027 | £150 |
| 1 to 3 months late | 1 Nov 2027 to 31 Dec 2027 | £375 |
| 3 to 6 months late | 1 Jan 2028 to 31 Mar 2028 | £750 |
| More than 6 months late | From 1 Apr 2028 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Jan 2028 | £200 |
| 3 months late | 31 Mar 2028 | another £200 |
| 6 months late | 30 Jun 2028 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 31 Dec 2028 | another 10% of any unpaid tax |
For returns filed on or after 1 April 2026. Late three times in a row and the £200 penalties become £1,000 each.
Company details
As held on the Companies House register.
- Company number
- SC683469
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 11 December 2020 (5 years ago)
- Registered office
- Unit 20, Cromarty Firth Industrial Park, Invergordon, Ross-Shire, IV18 0LT
- Nature of business
- Sale, maintenance and repair of motorcycles and related parts and accessories (SIC 45400)
- Year end
- 31 December (accounting reference date)
- Accounts type
- Total exemption (full)
- Last accounts made up to
- 31 December 2025
- Last confirmation statement
- 10 December 2025
Filing notes for motor trade companies
Motor trade companies hold vehicle stock, and how that stock is valued at the year end moves the profit directly. Some use the VAT margin scheme.
Similar companies in Invergordon
Other active motor trade companies registered in Invergordon.
- Dualline Limited2016
All motor trade companies in Invergordon · All trades in Invergordon · Motor traders across the UK
Frequently asked questions
When are Highland Leisure Sport Ltd's accounts due?
Highland Leisure Sport Ltd's next accounts are due at Companies House by 30 September 2027 (in 352 days), covering the period to 31 December 2026.
When is Highland Leisure Sport Ltd's CT600 due?
The CT600 for the period to 31 December 2026 is due at HMRC by 31 December 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 October 2027.
Is Highland Leisure Sport Ltd still trading?
Highland Leisure Sport Ltd is listed as active on the Companies House register as of 1 Oct 2026. Active means it has not been dissolved or entered insolvency; it does not show whether it is currently taking on work.
What does Highland Leisure Sport Ltd do?
Highland Leisure Sport Ltd is registered under Sale, maintenance and repair of motorcycles and related parts and accessories (SIC 45400).
How old is Highland Leisure Sport Ltd?
Highland Leisure Sport Ltd was incorporated on 11 December 2020, 5 years ago.
What is the penalty if Highland Leisure Sport Ltd files its accounts late?
Companies House charges £150 if the accounts are up to 1 month late, £375 up to 3 months, £750 up to 6 months and £1,500 after that, doubled if the previous year's accounts were also late. HMRC charges £200 for a CT600 filed a day late and another £200 at 3 months.
Official records
View Highland Leisure Sport Ltd on Companies House for filed documents, officers and the full history.
Based on the Companies House register (snapshot 1 Oct 2026). Deadlines are worked out from the register and assume a standard accounting period; a change of year end or a short period moves them. This page is general information, not tax or accountancy advice.