IRIS Accounts Production v24.2.0.383 SC387629 Board of Directors 1.11.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3876292022-10-31SC3876292023-10-31SC3876292022-11-012023-10-31SC3876292021-10-31SC3876292021-11-012022-10-31SC3876292022-10-31SC387629ns15:Scotland2022-11-012023-10-31SC387629ns14:PoundSterling2022-11-012023-10-31SC387629ns10:Director12022-11-012023-10-31SC387629ns10:PrivateLimitedCompanyLtd2022-11-012023-10-31SC387629ns10:SmallEntities2022-11-012023-10-31SC387629ns10:AuditExempt-NoAccountantsReport2022-11-012023-10-31SC387629ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-31SC387629ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-31SC387629ns10:FullAccounts2022-11-012023-10-31SC387629ns10:Director22022-11-012023-10-31SC387629ns10:RegisteredOffice2022-11-012023-10-31SC387629ns5:CurrentFinancialInstruments2023-10-31SC387629ns5:CurrentFinancialInstruments2022-10-31SC387629ns5:Non-currentFinancialInstruments2023-10-31SC387629ns5:Non-currentFinancialInstruments2022-10-31SC387629ns5:ShareCapital2023-10-31SC387629ns5:ShareCapital2022-10-31SC387629ns5:RetainedEarningsAccumulatedLosses2023-10-31SC387629ns5:RetainedEarningsAccumulatedLosses2022-10-31SC387629ns5:LeaseholdImprovements2022-11-012023-10-31SC387629ns5:PlantMachinery2022-11-012023-10-31SC387629ns5:FurnitureFittings2022-11-012023-10-31SC387629ns5:ComputerEquipment2022-11-012023-10-31SC387629ns5:LongLeaseholdAssetsns5:LandBuildings2022-10-31SC387629ns5:LeaseholdImprovements2022-10-31SC387629ns5:PlantMachinery2022-10-31SC387629ns5:LongLeaseholdAssetsns5:LandBuildings2022-11-012023-10-31SC387629ns5:LongLeaseholdAssetsns5:LandBuildings2023-10-31SC387629ns5:LeaseholdImprovements2023-10-31SC387629ns5:PlantMachinery2023-10-31SC387629ns5:LongLeaseholdAssetsns5:LandBuildings2022-10-31SC387629ns5:LeaseholdImprovements2022-10-31SC387629ns5:PlantMachinery2022-10-31SC387629ns5:FurnitureFittings2022-10-31SC387629ns5:ComputerEquipment2022-10-31SC387629ns5:FurnitureFittings2023-10-31SC387629ns5:ComputerEquipment2023-10-31SC387629ns5:FurnitureFittings2022-10-31SC387629ns5:ComputerEquipment2022-10-31SC387629ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-31SC387629ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-31
REGISTERED NUMBER: SC387629 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

BARMOLLOCH LIMITED

BARMOLLOCH LIMITED (REGISTERED NUMBER: SC387629)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARMOLLOCH LIMITED

COMPANY INFORMATION
For The Year Ended 31 October 2023







DIRECTORS: S J Wright
Mrs H M Wright





REGISTERED OFFICE: Barmolloch Farm
Kilmichael Glen
LOCHGILPHEAD
Argyll
PA31 8RJ





REGISTERED NUMBER: SC387629 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

BARMOLLOCH LIMITED (REGISTERED NUMBER: SC387629)

BALANCE SHEET
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 135,479 144,248

CURRENT ASSETS
Debtors 5 531 11,702
Cash at bank 4,120 4,041
4,651 15,743
CREDITORS
Amounts falling due within one year 6 24,616 30,681
NET CURRENT LIABILITIES (19,965 ) (14,938 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

115,514

129,310

CREDITORS
Amounts falling due after more than one year 7 (6,668 ) (10,668 )

ACCRUALS AND DEFERRED INCOME (14,234 ) (14,234 )
NET ASSETS 94,612 104,408

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 94,512 104,308
SHAREHOLDERS' FUNDS 94,612 104,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BARMOLLOCH LIMITED (REGISTERED NUMBER: SC387629)

BALANCE SHEET - continued
31 October 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by:





S J Wright - Director


BARMOLLOCH LIMITED (REGISTERED NUMBER: SC387629)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 October 2023

1. STATUTORY INFORMATION

Barmolloch Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 5% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

BARMOLLOCH LIMITED (REGISTERED NUMBER: SC387629)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and
Woodlands property machinery
£    £    £   
COST
At 1 November 2022 21,576 131,282 54,756
Additions - 2,065 692
At 31 October 2023 21,576 133,347 55,448
DEPRECIATION
At 1 November 2022 - 38,260 30,138
Charge for year - 6,746 5,062
At 31 October 2023 - 45,006 35,200
NET BOOK VALUE
At 31 October 2023 21,576 88,341 20,248
At 31 October 2022 21,576 93,022 24,618

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 November 2022 20,712 - 228,326
Additions 358 1,502 4,617
At 31 October 2023 21,070 1,502 232,943
DEPRECIATION
At 1 November 2022 15,680 - 84,078
Charge for year 1,078 500 13,386
At 31 October 2023 16,758 500 97,464
NET BOOK VALUE
At 31 October 2023 4,312 1,002 135,479
At 31 October 2022 5,032 - 144,248

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 531 11,702

BARMOLLOCH LIMITED (REGISTERED NUMBER: SC387629)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 October 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,202 1,946
Taxation and social security 11,448 19,735
Other creditors 10,966 9,000
24,616 30,681

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 6,668 10,668