# HEARACH MEMORIALS LTD (SC254850)

> HEARACH MEMORIALS LTD is an active private limited company (company number SC254850) incorporated on 27 August 2003, registered in Inverness. Its registered activity is cutting, shaping and finishing of stone (SIC 23700). Latest abridged accounts cover the period ending 31 March 2026, showing net assets of −£5,105 and cash of £79, with 5 employees on average. As abridged accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets fell 131% on the prior period (£17k). Across the last 3 periods on record the net-asset trend is falling.

- Status: Active
- Incorporated: 2003-08-27
- Registered office: Inverness, IV3 8EX
- SIC 23700: Cutting, shaping and finishing of stone
- Next accounts due: 2027-12-31
- Confirmation statement due: 2027-09-10
- Accounts type: UNAUDITED ABRIDGED

By net assets it sits in the bottom quarter of 185 comparable companies in Other (median £9,391, upper quartile £86k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2026-03-31 | −£5,105 | £79 | £21k | — | — | — | 5 |
| 2025-03-31 | £17k | £79 | £16k | — | — | — | 4 |
| 2024-03-31 | £33k | £0 | £27k | — | — | — | 5 |

net assets trend falling; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets below zero: Net assets £-5,105 at 31 March 2026
- Net assets down 25% or more on the prior period: -130.6% vs prior period
- Three or more accounting periods on record: 3 periods on record
- Incorporated five or more years ago: Incorporated 27 August 2003

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Ms Shona Macqueen — owns 75–100% of shares; holds 75–100% of voting rights, since 2017-03-01

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC254850
HTML: https://firmoscan.com/company/SC254850-hearach-memorials-ltd