HIGH LIFE HIGHLAND

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

Reporting scope

Consolidated group

Auditor

Saffery LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. HIGH LIFE HIGHLAND · parent
   1. High Life Highland (Trading) C.I.C. 100% · Scotland · generate funds which will be utilised by the charity in pursuit of its charitable objectives / provides retail and catering facilities

Significant events

• “High Life Highland has proven to be both efficient and effective in delivery of public services on behalf of The Highland Council. By 2024/25 this has reached 8.6 million customer visits across its service areas.”
• “The charity has enabled savings to The Highland Council since formation totalling £38,494,974.”
• “A major milestone in 2024 was the development and implementation of our new five-year strategy, setting out ambitions and priorities for delivering high-quality services.”
• “New Directors were welcomed to the Charity Board and Trading Board, bringing fresh perspectives and energy to governance.”
• “High Life Highland signed up to the Highland Charter for Climate, Nature & Health, reinforcing its role in supporting environmental sustainability and promoting healthier lifestyles.”
• “On 1st December 2024, the Adult Learning transferred to The Highland Council along with the Youth Work service.”
• “Highland Archive Service was triumphant in the Record Keeping Service of the Year category at the ARA Excellence Awards 2024, receiving 63% of the public vote.”
• “High Life Highland won the Community Leisure UK Seriously Social 2024 Award Winner for Environment and a Green Apple Environment Award - Gold.”
• “The 2024 High Life Highland i-care awards were held in November at Strathpeffer Pavilion to celebrate staff and volunteers.”
• “Inverness Castle Experience revealed collaborations with Stephen Spencer + Associates for retail design, completed a 3D scanning project of historical objects, and announced its ticket pricing structure.”
• “1,430 local children took part in the Summer Reading Challenge.”
• “Almost £20m was awarded from the UK Levelling Up Fund for three major projects: Bught Park, Castle Street Energy Centre, and Northern Meeting Park.”
• “High Life Highland runs a learn to swim programme which had an average of 4,700 participants per month during 2024/25.”
• “Dingwall Leisure Centre celebrated its 50th anniversary in November 2024.”
• “High Life Subscriptions increased by 1,164 from April 2024 to March 2025.”

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

Filings

6

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

  +5.7%

  £2,184,774 → £2,309,879

• Cash

  +9.5%

  £20,432 → £22,370

• Net assets

  +86.3%

  £1,098,896 → £2,047,696

• Employees

  -1%

  1,322 → 1,309

• Wages

  +2.1%

  £25,710,351 → £26,260,677

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