1 February 2024 false No description of principal activity Taxfiler 2024.6 SC501835business:PrivateLimitedCompanyLtd2024-02-012025-01-31 SC5018352024-01-31 SC5018352024-02-012025-01-31 SC501835business:AuditExemptWithAccountantsReport2024-02-012025-01-31 SC501835business:FilletedAccounts2024-02-012025-01-31 SC5018352025-01-31 SC501835business:Director12024-02-012025-01-31 SC501835business:Director22024-02-012025-01-31 SC5018352024-01-31 SC501835core:WithinOneYear2025-01-31 SC501835core:WithinOneYear2024-01-31 SC501835core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC501835core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC501835core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC501835core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC501835core:PreviouslyStatedAmount2025-01-31 SC501835core:PreviouslyStatedAmount2024-01-31 SC501835business:SmallEntities2024-02-012025-01-31 SC501835countries:Scotland2024-02-012025-01-31 SC501835core:PlantMachinery2024-02-012025-01-31 SC501835core:Goodwill2024-01-31 SC501835core:Goodwill2025-01-31 SC501835core:PlantMachinery2024-01-31 SC501835core:PlantMachinery2025-01-31 SC5018352023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC501835 (Scotland)
Arran Active Ltd Unaudited accounts for the year ended 31 January 2025
Arran Active Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Arran Active Ltd Company Information for the year ended 31 January 2025
Directors
Andrew Howard Walsh Juliette Walsh
Company Number
SC501835 (Scotland)
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
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Arran Active Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
8,182 
5,103 
Current assets
Inventories
333,225 
348,417 
Debtors
6
23,868 
33,836 
Cash at bank and in hand
802,642 
729,563 
1,159,735 
1,111,816 
Creditors: amounts falling due within one year
7
(95,739)
(110,232)
Net current assets
1,063,996 
1,001,584 
Net assets
1,072,178 
1,006,687 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,072,078 
1,006,587 
Shareholders' funds
1,072,178 
1,006,687 
For the year ending 31 January 2025 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 21 October 2025 and were signed on its behalf by
Andrew Howard Walsh Director Company Registration No. SC501835
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Arran Active Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Arran Active Ltd is a private company, limited by shares, registered in Scotland, registration number SC501835.
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.
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:
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
70,000 
At 31 January 2025
70,000 
Amortisation
At 1 February 2024
70,000 
At 31 January 2025
70,000 
Net book value
At 31 January 2025
- 
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Arran Active Ltd Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2024
31,541 
Additions
5,443 
At 31 January 2025
36,984 
Depreciation
At 1 February 2024
26,438 
Charge for the year
2,364 
At 31 January 2025
28,802 
Net book value
At 31 January 2025
8,182 
At 31 January 2024
5,103 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,487 
2,487 
Accrued income and prepayments
16,381 
9,614 
Other debtors
5,000 
21,735 
23,868 
33,836 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
32,319 
33,721 
Trade creditors
24,247 
20,407 
Taxes and social security
36,673 
53,604 
Accruals
2,500 
2,500 
95,739 
110,232 
8
Average number of employees
During the year the average number of employees was 17 (2024: 18).
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