# BLACK ISLE CATERING LTD (SC630887)

> BLACK ISLE CATERING LTD is an active private limited company (company number SC630887) incorporated on 21 May 2019, registered in Avoch. Its registered activity is licenced restaurants (SIC 56101). Latest abridged accounts cover the period ending 31 May 2025, showing net assets of −£8,086, with 0 employees on average. As abridged accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets fell 41% on the prior period (−£5,724). Across the last 3 periods on record the net-asset trend is falling.

- Status: Active
- Incorporated: 2019-05-21
- Registered office: Avoch, IV9 8QW
- SIC 56101: Licenced restaurants
- SIC 56302: Public houses and bars
- Next accounts due: 2027-02-28
- Confirmation statement due: 2027-06-04
- Accounts type: UNAUDITED ABRIDGED

By net assets it sits in the lower half of 4,311 comparable companies in Other (median £100, upper quartile £26k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-05-31 | −£8,086 | — | £1,990 | £1,307 | — | — | 0 |
| 2024-05-31 | −£5,724 | £121 | £5,144 | £3,711 | — | — | 1 |
| 2023-05-31 | £45 | £3,167 | £4,182 | £5,343 | — | — | 1 |

current ratio 1.52; net assets trend falling; size band micro.

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

- Net assets below zero: Net assets £-8,086 at 31 May 2025
- Net assets down 25% or more on the prior period: -41.3% vs prior period
- Current assets at least 1.5× creditors within one year: Current ratio 1.52
- Three or more accounting periods on record: 3 periods on record
- Incorporated five or more years ago: Incorporated 21 May 2019

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

## Persons with significant control

- Mr Calum James Mackenzie — owns 75–100% of shares; holds 75–100% of voting rights; can appoint or remove directors, since 2019-05-21

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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/SC630887
HTML: https://firmoscan.com/company/SC630887-black-isle-catering-ltd