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Company Registration No. SC675350 (Scotland)
Darach Albannach Limited Unaudited accounts for the year ended 30 September 2024
Darach Albannach Limited Unaudited accounts Contents
Page
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Darach Albannach Limited Company Information for the year ended 30 September 2024
Directors
Mr J Newton Mrs V Newton
Company Number
SC675350 (Scotland)
Registered Office
Craig Urrard, Killiecrankie, Pitlochry, Perthshire PH16 5LP
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Darach Albannach Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,445,043 
3,880,742 
Current assets
Debtors
1,048,184 
38,421 
Cash at bank and in hand
- 
11,205 
1,048,184 
49,626 
Creditors: amounts falling due within one year
(14,050)
- 
Net current assets
1,034,134 
49,626 
Total assets less current liabilities
5,479,177 
3,930,368 
Creditors: amounts falling due after more than one year
(8,615,812)
(6,194,434)
Net liabilities
(3,136,635)
(2,264,066)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(3,136,637)
(2,264,068)
Shareholders' funds
(3,136,635)
(2,264,066)
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by
Mr J Newton Director Company Registration No. SC675350
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Darach Albannach Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Darach Albannach Limited is a private company, limited by shares, registered in Scotland, registration number SC675350. The registered office is Craig Urrard, , Killiecrankie, , Pitlochry, , Perthshire, PH16 5LP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The Directors have received assurances that the loan within greater than 1 year, will not be repayable for at least 1 year from the date of approval of these accounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
On a Revaluation basis at least every 2 years
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
On a Revaluation basis at least every 2 years
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2023
3,238,861 
381,761 
83,524 
227,690 
3,931,836 
Additions
564,301 
- 
- 
- 
564,301 
At 30 September 2024
3,803,162 
381,761 
83,524 
227,690 
4,496,137 
Depreciation
At 1 October 2023
- 
30,213 
20,881 
- 
51,094 
At 30 September 2024
- 
30,213 
20,881 
- 
51,094 
Net book value
At 30 September 2024
3,803,162 
351,548 
62,643 
227,690 
4,445,043 
At 30 September 2023
3,238,861 
351,548 
62,643 
227,690 
3,880,742 
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Darach Albannach Limited Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,048,184 
38,421 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
14,050 
- 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
8,615,812 
6,194,434 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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