ACCOUNTS - Final Accounts

Registered number: SC443459

BLAR 'A CHAORUINN ESTATE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

BLAR 'A CHAORUINN ESTATE LIMITED

COMPANY INFORMATION

DIRECTORS	RET Dantuma
	Mrs A Dantuma


COMPANY SECRETARY	Mrs A Dantuma


REGISTERED NUMBER	SC443459


REGISTERED OFFICE	Westby
	64 West High Street
	Forfar
	Angus
	DD8 1BJ


TRADING ADDRESS	Blar 'a Chaoruinn Estate
	By Fort William
	Inverness-shire
	PH33 6SZ



ACCOUNTANTS	EQ Accountants Limited
	Chartered Accountants
	Westby
	64 West High Street
	Forfar
	Angus
	DD8 1BJ

BLAR 'A CHAORUINN ESTATE LIMITED

REGISTERED NUMBER: SC443459

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

FIXED ASSETS
Tangible assets	4		5,485		7,135
			5,485		7,135
CURRENT ASSETS
Stocks		633		591
Debtors: amounts falling due within one year	5	14,830		14,806
		15,463		15,397
Creditors: amounts falling due within one year	6	(24,779)		(26,733)
NET CURRENT LIABILITIES			(9,316)		(11,336)
TOTAL ASSETS LESS CURRENT LIABILITIES			(3,831)		(4,201)

NET LIABILITIES			(3,831)		(4,201)

CAPITAL AND RESERVES
Called up share capital	100	100
Profit and loss account	(3,931)	(4,301)
	(3,831)	(4,201)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 December 2025.

RET Dantuma

Director

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BLAR 'A CHAORUINN ESTATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	GENERAL INFORMATION

Blar 'a Chaoruinn Estate Ltd is a private limited company limited by shares incorporated in Scotland. The registered office is Westby 64, East High Street, Forfar, DD8 1BJ and the Company registration number is SC443459.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

GOING CONCERN

The accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of the directors. The directors have confirmed that they will continue to provide support for the foreseeable future.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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BLAR 'A CHAORUINN ESTATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.4

TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis:.

Depreciation is provided on the following basis:

Tenant's improvements	-	25.0% reducing balance
Plant and machinery	-	12.5% reducing balance
Motor vehicles	-	25.0% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.6

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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BLAR 'A CHAORUINN ESTATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	TANGIBLE FIXED ASSETS

	Tenant's improvements	Plant and machinery	Motor vehicles	Total
	£	£	£	£
COST OR VALUATION
At 1 April 2024	23,784	2,991	500	27,275
At 31 March 2025	23,784	2,991	500	27,275
DEPRECIATION
At 1 April 2024	17,741	1,920	479	20,140
Charge for the year on owned assets	1,511	134	5	1,650
At 31 March 2025	19,252	2,054	484	21,790
NET BOOK VALUE
At 31 March 2025	4,532	937	16	5,485
At 31 March 2024	6,043	1,071	21	7,135

DEBTORS

					2025	2024
					£	£


Trade debtors	14,830	14,806
	14,830	14,806

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Other taxation and social security	330	1,035
Other creditors	22,749	23,248
Accruals and deferred income	1,700	2,450
	24,779	26,733

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