HARVIESTOUN HOUSES LIMITED

Company Registration Number:
SC602767 (Scotland)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

HARVIESTOUN HOUSES LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

HARVIESTOUN HOUSES LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 10,672 10,672
Investments:   0 0
Total fixed assets: 10,672 10,672
Current assets
Stocks: 0 0
Debtors:   0 0
Cash at bank and in hand: 109 0
Investments:   0 0
Total current assets: 109 0
Creditors: amounts falling due within one year: 4 (601,120) (544,975)
Net current assets (liabilities): (601,011) (544,975)
Total assets less current liabilities: (590,339) (534,303)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Total net assets (liabilities): (590,339) (534,303)
Capital and reserves
Called up share capital: 100 100
Share premium account: 66,567 66,567
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: (657,006) (600,970)
Shareholders funds: (590,339) (534,303)

The notes form part of these financial statements

HARVIESTOUN HOUSES LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 12 September 2025
and signed on behalf of the board by:

Name: David Orr
Status: Director

The notes form part of these financial statements

HARVIESTOUN HOUSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

HARVIESTOUN HOUSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 0 0

HARVIESTOUN HOUSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 42,697
Additions 0
Disposals 0
Revaluations 0
Transfers 0
At 31 December 2024 42,697
Depreciation
At 01 January 2024 32,025
Charge for year 0
On disposals 0
Other adjustments 0
At 31 December 2024 32,025
Net book value
At 31 December 2024 10,672
At 31 December 2023 10,672

HARVIESTOUN HOUSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

Other loans £318,016 Trade Creditors £21,866 Amounts owed to group undertakings £228,541 Other taxation and social security £38 Accruals and deferred income £32,307

HARVIESTOUN HOUSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Loans to directors

Name of director receiving advance or credit: Sandy Orr
Description of the loan: Loan to company
£
Balance at 01 January 2024 182,000
Advances or credits made: 6,668
Advances or credits repaid: 0
Balance at 31 December 2024 188,668
Name of director receiving advance or credit: Donald MacDonald
Description of the loan: Loan to Company
£
Balance at 01 January 2024 47,000
Advances or credits made: 6,800
Balance at 31 December 2024 53,800
Name of director receiving advance or credit: David Orr
Description of the loan: Loan to Company
£
Balance at 01 January 2024 17,349
Advances or credits made: 6,700
Balance at 31 December 2024 24,049

HARVIESTOUN HOUSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Related party transactions

Name of the related party:
Relationship:
Subsidiary
Description of the Transaction: Harviestoun Brewery advanced £800 to the company and paid expenses of £32,504. Harviestoun Houses repaid £4,963
£
Balance at 01 January 2024 155,200
Balance at 31 December 2024 183,541

The directors have advanced £266,517 to the company (2023 - £246,349). These loans are interest free, payable on demand and are included in creditors due in less than one year. Orrmac (No:500) Limited, a company owned equally by the directors Mr ADM MacDonald and Mr JAM Orr, has previously advanced £44,000 (2023 - £44,000). This loan is interest free, payable on demand and is included in creditors due in less than one year. Harviestoun Brewery Holdings Limited, which owns 90% of the shares in the company, has previously advanced £45,000 (2023 - £45,000). This loan is interest free, payable on demand and is included in creditors due in less than one year. A loan of £7,500 (2023 - £7,500) has previously been advanced to the company by the stepson of one of the directors. This loan is interest free and included in creditors due in less than one year.

HARVIESTOUN HOUSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Post balance sheet events

A sale and purchase agreement has been entered into whereby The Brompton Pub Co Limited will purchase Harviestoun Houses Limited from Harviestoun Brewery (Holdings) Limited for £1. Since 16 May 2022 The Brompton Pub Co Limited has been operating the premises in good faith and has been paying rent as it falls due, receiving the income from the business and paying all bills in relation to rates, wages and suppliers.