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REGISTERED NUMBER: SC614592 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

ARDRHU HOUSE LIMITED

ARDRHU HOUSE LIMITED (REGISTERED NUMBER: SC614592)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARDRHU HOUSE LIMITED

COMPANY INFORMATION
For The Year Ended 30 November 2023







DIRECTOR: Ms M McLaren





REGISTERED OFFICE: Ardrhu House
Onich
FORT WILLIAM
Inverness-shire
PH33 6SD





REGISTERED NUMBER: SC614592 (Scotland)





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

ARDRHU HOUSE LIMITED (REGISTERED NUMBER: SC614592)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 101,361 121,497

CURRENT ASSETS
Stocks 2,200 2,400
Debtors 5 - 171,520
Cash at bank and in hand 141,828 30,173
144,028 204,093
CREDITORS
Amounts falling due within one year 6 146,758 108,382
NET CURRENT (LIABILITIES)/ASSETS (2,730 ) 95,711
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,631

217,208

CREDITORS
Amounts falling due after more than one year 7 (83,137 ) (117,823 )

PROVISIONS FOR LIABILITIES (13,133 ) (14,844 )
NET ASSETS 2,361 84,541

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,360 84,540
SHAREHOLDERS' FUNDS 2,361 84,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

ARDRHU HOUSE LIMITED (REGISTERED NUMBER: SC614592)

BALANCE SHEET - continued
30 November 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 director and authorised for issue on 19 November 2024 and were signed by:





Ms M McLaren - Director


ARDRHU HOUSE LIMITED (REGISTERED NUMBER: SC614592)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2023

1. STATUTORY INFORMATION

Ardrhu House 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ARDRHU HOUSE LIMITED (REGISTERED NUMBER: SC614592)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2022 - 23 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 105,953 119,099 42,950 2,645 270,647
Additions 1,650 12,000 - - 13,650
At 30 November 2023 107,603 131,099 42,950 2,645 284,297
DEPRECIATION
At 1 December 2022 68,037 69,218 10,738 1,157 149,150
Charge for year 9,891 15,470 8,053 372 33,786
At 30 November 2023 77,928 84,688 18,791 1,529 182,936
NET BOOK VALUE
At 30 November 2023 29,675 46,411 24,159 1,116 101,361
At 30 November 2022 37,916 49,881 32,212 1,488 121,497

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2022
and 30 November 2023 42,950
DEPRECIATION
At 1 December 2022
and 30 November 2023 10,738
NET BOOK VALUE
At 30 November 2023 32,212
At 30 November 2022 32,212

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors - 171,520

ARDRHU HOUSE LIMITED (REGISTERED NUMBER: SC614592)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 25,000 25,000
Hire purchase contracts 3,999 5,681
Trade creditors 53,903 16,422
Taxation and social security 15,463 19,094
Other creditors 48,393 42,185
146,758 108,382

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 52,500 82,500
Hire purchase contracts 30,637 35,323
83,137 117,823