SIMPSON HIGHVIEW LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Auditor

Johnston Carmichael LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“Therefore, the director considers - after making appropriate enquiries and taking into consideration the economic outlook in relation to the company's cost base, inflation and interest rates - that the company is well placed to adapt to any future challenges, and will have adequate resources to continue in operation, meeting all financial obligation as they fall due. Consequently, the director considers the going concern basis to remain appropriate.”

Group structure

1. SIMPSON HIGHVIEW LIMITED · parent
   1. Gardens and Gifts Limited 100% · acquired the trade and assets of Christies Garden Centre
   2. Highview Property Limited

Significant events

• “2025 marks the 25th anniversary of the company and we continue to support local organisations with £25,000 being made available in the North and North east to support gardening projects.”
• “The acquisition of Christies of Fochabers, a well-respected garden centre in Fochabers in June 2025.”
• “Subsequent to the year end, the company was advanced further loan funding by its bank totalling £2.25m, with interest being charged at a rate of 2.75% over base rate.”
• “The company also acquired 100% of the share capital of Gardens and Gifts Limited for a total consideration of £1. Gardens and Gifts Limited acquired the trade and assets of Christies Garden Centre.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +3.1%

  £8,885,008 → £9,160,777

• Cash

  +124.8%

  £18,534 → £41,671

• Net assets

  +5.1%

  £4,886,794 → £5,133,941

• Employees

  +3%

  133 → 137

• Operating profit

  -0.4%

  £743,809 → £740,689

• Profit before tax

  -8.9%

  £517,184 → £471,359

• Wages

  +7.7%

  £2,212,942 → £2,384,302

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers