REGISTERED NUMBER: SC387629 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

BARMOLLOCH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Wright

Mrs H M Wright

REGISTERED OFFICE:

Barmolloch Farm

Kilmichael Glen

LOCHGILPHEAD

Argyll

PA31 8RJ

REGISTERED NUMBER:

SC387629 (Scotland)

ACCOUNTANTS:

R A Clement Associates

5 Argyll Square

OBAN

Argyll

PA34 4AZ

FIXED ASSETS

Tangible assets

4

125,315

135,479

CURRENT ASSETS

Debtors

5

-

531

Cash at bank

28,030

4,120

28,030

4,651

CREDITORS

Amounts falling due within one year

6

33,819

24,616

NET CURRENT LIABILITIES

(5,789

)

(19,965

)

TOTAL ASSETS LESS CURRENT LIABILITIES

119,526

115,514

CREDITORS

Amounts falling due after more than one year

7

(2,668

)

(6,668

)

ACCRUALS AND DEFERRED INCOME

(14,234

)

(14,234

)

NET ASSETS

102,624

94,612

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

102,524

94,512

SHAREHOLDERS' FUNDS

102,624

94,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

S J Wright - Director

1.	STATUTORY INFORMATION

Barmolloch 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.

Improvements to property

-

5% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Woodlands

property

machinery

£

£

£

COST

At 1 November 2023

21,576

133,347

55,448

Additions

-

1,407

-

At 31 October 2024

21,576

134,754

55,448

DEPRECIATION

At 1 November 2023

-

45,006

35,200

Charge for year

-

6,659

4,050

At 31 October 2024

-

51,665

39,250

NET BOOK VALUE

At 31 October 2024

21,576

83,089

16,198

At 31 October 2023

21,576

88,341

20,248

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2023

21,070

1,502

232,943

Additions

-

-

1,407

At 31 October 2024

21,070

1,502

234,350

DEPRECIATION

At 1 November 2023

16,758

500

97,464

Charge for year

862

-

11,571

At 31 October 2024

17,620

500

109,035

NET BOOK VALUE

At 31 October 2024

3,450

1,002

125,315

At 31 October 2023

4,312

1,002

135,479

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

-

531

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

1,429

2,202

Taxation and social security

20,434

11,448

Other creditors

11,956

10,966

33,819

24,616

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

2,668

6,668