Company Registration No. SC675350 (Scotland)
Darach Albannach Limited
Unaudited accounts
for the year ended 30 September 2024
Darach Albannach Limited
Unaudited accounts
Contents
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
Darach Albannach Limited
Statement of financial position
as at 30 September 2024
Tangible assets
4,445,043
3,880,742
Cash at bank and in hand
-
11,205
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)
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
Darach Albannach Limited
Notes to the Accounts
for the year ended 30 September 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
At 1 October 2023
-
30,213
20,881
-
51,094
At 30 September 2024
-
30,213
20,881
-
51,094
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
Darach Albannach Limited
Notes to the Accounts
for the year ended 30 September 2024
Amounts falling due within one year
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).