RANAICH PROPERTY LIMITED


Directors	Mr M C Batho
	Mrs J F Batho


Company Secretary	Mrs J F Batho


Registered Address	Balranaich
	25 Burghmuir Road
	Perth
	PH1 1LU


Registered Number	SC226776 (Scotland)

Balance Sheet as at
5 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		236,782		236,227
			236,782		236,227
Current assets
Debtors	4	884		-
Cash at bank and on hand		7,552		4,094
		8,436		4,094
Creditors amounts falling due within one year	5	(22,350)		(22,016)
Net current assets (liabilities)			(13,914)		(17,922)
Total assets less current liabilities			222,868		218,305
Net assets			222,868		218,305
Capital and reserves
Called up share capital			68,425		68,425
Share premium			1,380		1,380
Profit and loss account			153,063		148,500
Shareholders' funds			222,868		218,305

The company was entitled to exemption from audit for this reporting period 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 November 2025, and are signed on its behalf by:

Mrs J F Batho
Director
Registered Company No. SC226776

RANAICH PROPERTY LIMITED

Notes to the Financial Statements
for the year ended 5 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 06 April 24	235,925	1,366	237,291
Additions	-	1,028	1,028
Disposals	-	(866)	(866)
At 05 April 25	235,925	1,528	237,453
Depreciation and impairment
At 06 April 24	-	1,064	1,064
Charge for year	-	286	286
On disposals	-	(679)	(679)
At 05 April 25	-	671	671
Net book value
At 05 April 25	235,925	857	236,782
At 05 April 24	235,925	302	236,227

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	884	-
Total	884	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5	3
Taxation and social security	3,051	2,846
Other creditors	17,164	17,164
Accrued liabilities and deferred income	2,130	2,003
Total	22,350	22,016