# HIGHLAND TONIC LTD (SC439598)

> HIGHLAND TONIC LTD is an active private limited company (company number SC439598) incorporated on 4 January 2013, registered in Elgin. Its registered activity is other service activities n.e.c. (SIC 96090). Latest micro accounts cover the period ending 31 January 2025, showing net assets of £187k, with 2 employees on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets rose 21% on the prior period (£154k).

- Status: Active
- Incorporated: 2013-01-04
- Registered office: Elgin, IV30 5QF
- SIC 96090: Other service activities n.e.c.
- Next accounts due: 2026-10-31
- Confirmation statement due: 2027-01-18
- Accounts type: MICRO ENTITY

By net assets it sits in the top quarter of 10,627 comparable companies in Other (median £1,530, upper quartile £27k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-01-31 | £187k | — | — | £34k | — | — | 2 |
| 2024-01-31 | £154k | — | — | £12k | — | — | 2 |

current ratio 6.53; size band micro.

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

- Net assets above zero: Net assets £186,515 at 31 January 2025
- Net assets up 10% or more on the prior period: +21.2% vs prior period
- Current assets at least 1.5× creditors within one year: Current ratio 6.53
- Incorporated five or more years ago: Incorporated 4 January 2013

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

## Persons with significant control

- Mr Andrew Mckay — owns 25–50% of shares; holds 25–50% of voting rights, since 2017-01-04
- Mrs Suzanne Lynch-Mckay — owns 25–50% of shares; holds 25–50% of voting rights, since 2017-01-04

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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/SC439598
HTML: https://firmoscan.com/company/SC439598-highland-tonic-ltd