I.L.M. (HIGHLAND)
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Next accounts due
2026-12-31 (in 7mo)
Last filed for 2025-03-31
Confirmation statement due
2027-05-06 (in 1y)
Last made up 2026-04-22
Watchouts
Cash
£781K
+29.3% vs 2024
Net assets
£1M
+9.4% vs 2024
Employees
30
0% vs 2024
Profit before tax
£101K
-28.5% vs 2024
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
5 officer resignations in last 12 months
Multiple officers have left the board recently — see the People section for who.
Net assets
2-year trend · vs Industrials median
Accounts
2-year trend · latest reflected 2025-03-31
| Metric | Trend | 2024-03-31 | 2025-03-31 |
|---|---|---|---|
| Turnover | £312,922 | £306,293 | |
| Operating profit | £140,762 | £100,579 | |
| Profit before tax | £140,762 | £100,579 | |
| Net profit | £140,761 | £99,820 | |
| Cash | £604,275 | £781,399 | |
| Total assets less current liabilities | £1,119,999 | £1,224,240 | |
| Net assets | £1,056,775 | £1,156,595 | |
| Equity | £1,056,775 | £1,156,595 | |
| Average employees | 30 | 30 | |
| Wages | £813,930 | £855,355 | |
| Directors' remuneration | £194,472 | £200,358 |
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
Year-on-year
FY2024 → FY2025 · period ending 2025-03-31 vs 2024-03-31
-
Turnover
-2.1%
£312,922 £306,293
-
Cash
+29.3%
£604,275 £781,399
-
Net assets
+9.4%
£1,056,775 £1,156,595
-
Employees
0%
30 30
-
Operating profit
-28.5%
£140,762 £100,579
-
Profit before tax
-28.5%
£140,762 £100,579
-
Wages
+5.1%
£813,930 £855,355
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
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-03-31 | 2025-03-31 |
|---|---|---|---|
| Operating margin | 45.0% | 32.8% | |
| Net margin | 45.0% | 32.6% | |
| Return on capital employed | 12.6% | 8.2% | |
| Current ratio | 2.44x | 3.75x | |
| Interest cover | 20.66x | 12.14x |
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.
Name history
Renamed 1 time since incorporation
- I.L.M. (HIGHLAND) 1997-10-09 → present
- ROSSWISE 1994-04-22 → 1997-10-09
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Consolidated group
- Auditor
- CT Audit Limited
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“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 charity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.”
Group structure
- I.L.M. (HIGHLAND) · parent
- I.L.M. (Trading) Limited 100%
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
9 active · 39 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| SMITH, Karen Ann | Secretary | 2025-12-01 | — | — |
| CLARK, Colin Forbes | Director | 2016-11-03 | Jan 1960 | British |
| DOWNES, Sarah | Director | 2024-11-07 | Sep 1968 | British |
| FRASER, Donald | Director | 2017-11-02 | Jul 1949 | British |
| LYON, Inglis Edward | Director | 2025-11-12 | Jul 1964 | British |
| MACLEOD, Martin Mackenzie | Director | 2023-11-02 | Sep 1971 | British |
| MARTIN, Donald John | Director | 2021-08-19 | Nov 1956 | Scottish |
| MCLENNAN, Okain John | Director | 2017-11-02 | Oct 1948 | British |
| WALKER, David Joss | Director | 2026-02-05 | Oct 1959 | British |
Show 39 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| DYTCH, Andrew Martin | Secretary | 1994-04-22 | 1995-01-24 |
| FORBES, David | Secretary | 1995-01-24 | 2007-01-25 |
| RATCLIFFE, Alasdair | Secretary | 2007-01-25 | 2014-01-31 |
| ROSS, Alexandra | Secretary | 2019-05-16 | 2025-11-12 |
| WARNER, Jacolyn Shirley | Secretary | 2014-02-01 | 2018-09-28 |
| ANDERSON, John | Director | 1994-11-22 | 1996-12-03 |
| CAMPBELL-LLOYD, Sheila Torley | Director | 2015-08-27 | 2019-01-31 |
| CHISHOLM, Duncan Sutherland | Director | 2018-08-23 | 2020-02-17 |
| COCKBURN, James Masson Thomson | Director | 2010-05-06 | 2016-11-03 |
| DAGNAN, Kirsty Rachel | Director | 2013-04-25 | 2017-08-03 |
| ENGLISH, Robert | Director | 1994-11-22 | 2012-11-01 |
| EVANS, Michael Niven | Director | 2011-10-27 | 2017-11-02 |
| GILCHRIST, Douglas Alan | Director | 1998-06-29 | 1999-10-05 |
| GRIGOR, Isobel Kay, Dr | Director | 2012-11-01 | 2017-05-04 |
| HAWORTH, John Roger | Director | 1994-04-22 | 2013-01-29 |
| HILLIS, Thomas | Director | 2008-08-07 | 2010-05-24 |
| HOOPER, Kate Vw | Director | 2023-02-02 | 2025-11-12 |
| INGLIS, Thomas | Director | 2011-10-27 | 2017-11-02 |
| LIGERTWOOD, John Gordon | Director | 1996-12-03 | 2001-02-05 |
| MACINTYRE, Hector Roy | Director | 1994-04-22 | 2008-01-18 |
| MACKENZIE, Graham Alexander | Director | 2012-08-02 | 2015-10-29 |
| MACKENZIE, Jennifer Elizabeth | Director | 2021-11-04 | 2024-08-15 |
| MACKENZIE, William Donald | Director | 2005-05-06 | 2011-10-27 |
| MACKIE, Kenneth George | Director | 2002-01-28 | 2012-08-02 |
| MACLEAN, Alexander David | Director | 1996-04-01 | 2001-02-05 |
| MACLEAN, Donald | Director | 2022-11-03 | 2025-11-12 |
| MCPHAIL, Ian | Director | 2006-06-22 | 2010-10-28 |
| MILLER, Henry | Director | 1994-04-22 | 1996-03-31 |
| RITCHIE, Robert George | Director | 1994-11-22 | 2006-04-10 |
| ROSS, William John | Director | 2003-08-13 | 2008-12-10 |
| STEELE, Ian Kenneth | Director | 2017-08-24 | 2021-08-12 |
| THIN, Andrew | Director | 2000-06-27 | 2003-04-20 |
| TORRANCE, Susan Margaret | Director | 1994-11-22 | 2001-02-05 |
| TUDHOPE, William Kirk Mackenzie | Director | 2011-10-27 | 2020-11-05 |
| WATSON, Neil Kennedy | Director | 2000-01-18 | 2003-12-29 |
| WAUGH, Jamie | Director | 2017-11-02 | 2026-02-05 |
| WILKINSON, Thomas David | Director | 2014-10-30 | 2026-01-20 |
| WILSON, Carolyn Anne | Director | 2005-07-29 | 2008-01-24 |
| WILSON, Kenneth James | Director | 2013-04-25 | 2017-11-02 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 182 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-04-20 CC04 Statement of companys objects
- 2026-04-17 MA Memorandum articles
- 2024-09-19 MA Memorandum articles
- 2024-08-22 RESOLUTIONS Resolution
- 2024-08-02 CC04 Statement of companys objects
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-05-08 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2026-04-20 | CC04 | change-of-constitution | Statement of companys objects | |
| 2026-04-17 | AP01 | officers | Appoint person director company with name date | |
| 2026-04-17 | MA | incorporation | Memorandum articles | |
| 2026-02-11 | TM01 | officers | Termination director company with name termination date | |
| 2026-02-04 | TM01 | officers | Termination director company with name termination date | |
| 2025-12-17 | AA | accounts | Accounts with accounts type group | |
| 2025-12-02 | AP03 | officers | Appoint person secretary company with name date | |
| 2025-11-19 | AP01 | officers | Appoint person director company with name date | |
| 2025-11-18 | TM02 | officers | Termination secretary company with name termination date | |
| 2025-11-18 | TM01 | officers | Termination director company with name termination date | |
| 2025-11-18 | TM01 | officers | Termination director company with name termination date | |
| 2025-04-22 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-12-11 | AA | accounts | Accounts with accounts type group | |
| 2024-11-12 | AP01 | officers | Appoint person director company with name date | |
| 2024-09-19 | MA | incorporation | Memorandum articles | |
| 2024-08-22 | RESOLUTIONS | resolution | Resolution | |
| 2024-08-21 | TM01 | officers | Termination director company with name termination date | |
| 2024-08-02 | CC04 | change-of-constitution | Statement of companys objects | |
| 2024-05-01 | CS01 | confirmation-statement | Confirmation statement with no updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 12
- Capital events
- 0
- Officers appointed
- 3
- Officers resigned
- 5
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.