Company Registration No. SC138631 (Scotland)
Achlain Estates Limited
Unaudited financial statements
for the year ended 31 March 2025
Pages for filing with the registrar
Achlain Estates Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 12
Achlain Estates Limited
Statement of financial position
As at 31 March 2025
31 March 2025
1
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
5
6,538,453
311,936
Biological assets
6
3,800,000
3,500,000
Investment property
7
10,555,000
988,000
Investments
8
2,725
2,725
20,896,178
4,802,661
Current assets
Stocks
25,360
21,140
Debtors
9
122,851
104,212
Cash at bank and in hand
127,831
140,838
276,042
266,190
Creditors: amounts falling due within one year
10
(16,314,447)
(604,671)
Net current liabilities
(16,038,405)
(338,481)
Total assets less current liabilities
4,857,773
4,464,180
Provisions for liabilities
(1,238,023)
(247,000)
Net assets
3,619,750
4,217,180
Capital and reserves
Called up share capital
750,000
750,000
Revaluation reserve
11
125,260
-
0
Profit and loss reserves
12
2,744,490
3,467,180
Total equity
3,619,750
4,217,180

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Achlain Estates Limited
Statement of financial position (continued)
As at 31 March 2025
31 March 2025
2
The financial statements were approved by the board of directors and authorised for issue on 22 January 2026 and are signed on its behalf by:
Mathieu Francois Felicien Cattier
Director
Company Registration No. SC138631
Achlain Estates Limited
Notes to the financial statements
For the year ended 31 March 2025
3
1
Accounting policies
Company information

Achlain Estates Limited is a private company limited by shares incorporated in Scotland. The registered office is Laxford House, Cradlehall Business Park, Inverness, IV2 5GH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
0 - 2.5% per annum straight line basis
Leasehold land and buildings
0 - 2.5% per annum straight line basis
Plant and equipment
25% per annum reducing balance basis
Computers
25% per annum reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Biological assets

Biological assets are recognised only when three recognition criteria have been fulfilled:

- the entity has control over the asset as a result of past events;

- it is probable that future economic benefits associated with the asset will flow to the entity; and

- the fair value or cost of the asset can be measured reliably.

Where the company opts to measure a biological asset under the fair value model on initial recognition it must carry the asset at fair value at each reporting date. Changes in fair value less costs to sell are recognised in profit or loss.

Where the company opts to measure agricultural produce harvested from the biological asset it is measured at fair value less costs to sell at the point of harvest. This measurement becomes the cost at the date the company applies Section 13 Inventories to the agricultural produce.

Achlain Estates Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies (continued)
4
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.7
Borrowing costs related to fixed assets

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

1.8
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Achlain Estates Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies (continued)
5
1.9
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.10
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Achlain Estates Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies (continued)
6
1.12
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.13
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Where items recognised in other comprehensive income or equity are chargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.16
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Achlain Estates Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies (continued)
7
1.17
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Change in accounting policy

During the year, the company changed its valuation method for land and buildings from the cost model to the fair value model. This change was made to provide more relevant and reliable information about the company’s financial position and performance.

In accordance with FRS 102 Section 1 7, this change in accounting policy has been applied pros pectively. The effect of the change on the financial statements is as follows:

The carrying amount of land and buildings increased by £30,970 as at 31 March 2025.

The revaluation surplus has been recognised in other comprehensive income and included in the revaluation reserve.

3
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
Achlain Estates Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
8
5
Tangible fixed assets
Freehold land and buildings
Leasehold land and buildings
Plant and equipment
Computers
Total
£
£
£
£
£
Cost or valuation
At 1 April 2024
-
0
344,030
214,450
10,971
569,451
Additions
6,099,575
15,425
5,300
-
0
6,120,300
Disposals
-
0
-
0
(16,000)
-
0
(16,000)
Elimination of depreciation on revaluation
-
0
(94,290)
-
0
-
0
(94,290)
Transfers
249,740
(249,740)
-
0
-
0
-
0
Revaluation
125,260
-
0
-
0
-
0
125,260
At 31 March 2025
6,474,575
15,425
203,750
10,971
6,704,721
Depreciation and impairment
At 1 April 2024
-
0
94,290
152,299
10,926
257,515
Depreciation charged in the year
-
0
-
0
15,235
11
15,246
Eliminated in respect of disposals
-
0
-
0
(12,203)
-
0
(12,203)
Elimination of depreciation on revaluation
-
0
(94,290)
-
0
-
0
(94,290)
At 31 March 2025
-
0
-
0
155,331
10,937
166,268
Carrying amount
At 31 March 2025
6,474,575
15,425
48,419
34
6,538,453
At 31 March 2024
-
0
249,740
62,151
45
311,936

Freehold and leasehold l and and buildings with a carrying amount of £6,364,740 were revalued at 31 March 2025 by the directors. The revaluation gain of £125,260 relates to assets with a carrying amount of £249,740 which were held at the beginning of the financial year. The remaining assets with a carrying amount of £6,115,000 were purchased on 31 March 2025 and therefore there was not any revaluation movement at the year end. The valuation was based on recent market transactions on arm's length terms for similar properties.

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

2025
2024
£
£
Cost
6,459,030
344,030
Accumulated depreciation
(102,891)
(94,290)
Carrying value
6,356,139
249,740

A depreciation charge has not been included above on the freehold buildings purchased in the year as these were purchased on 31 March 2025 and therefore would not have depreciated.

Achlain Estates Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
9
6
Biological assets
Woodlands
£
Cost or valuation
At 1 April 2024 (as restated)
3,500,000
Additions
16,276
Revaluation
283,724
At 31 March 2025
3,800,000
Depreciation and impairment
At 1 April 2024
-
0
Depreciation charged in the year
-
0
At 31 March 2025
-
0
Carrying amount
At 31 March 2025
3,800,000
At 31 March 2024
3,500,000
The fair value of the biological assets have been arrived at on the basis of a valuation carried out by an independent valuer as at 31 March 2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar assets.
7
Investment property
2025
£
Fair value
At 1 April 2024 (as restated)
988,000
Additions
9,567,000
At 31 March 2025
10,555,000

Investment property comprises of a residential rental property. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors as at 31 March 2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

8
Fixed asset investments
2025
2024
£
£
Other investments other than loans
2,725
2,725
Achlain Estates Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
10
9
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
458
1,568
Other debtors
122,393
102,644
122,851
104,212
10
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
23,790
34,887
Amounts owed to group undertakings
16,188,473
-
0
Corporation tax
61,506
56,516
Other taxation and social security
660
724
Other creditors
40,018
512,544
16,314,447
604,671
11
Revaluation reserve
2025
2024
£
£
At the beginning of the year
-
0
-
0
Revaluation surplus arising in the year
125,260
-
0
At the end of the year
125,260
-
12
Profit and loss reserves
2025
2024
as restated
£
£
At the beginning of the year
(23,820)
(12,364)
Prior year adjustment
3,491,000
2,841,000
As restated
3,467,180
2,828,636
(Loss)/profit for the year
(722,690)
265,108
Transfer to reserves
-
0
373,436
At the end of the year
2,744,490
3,467,180

The above includes non-distributable profit and loss reserves totalling £3,741,500 as at 31 March 2025 (2024 restated - £3,491,000).

Achlain Estates Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
11
13
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
24,273
-
0
14
Directors' transactions
Description
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors
17,124
49,821
(80,697)
(13,752)
17,124
49,821
(80,697)
(13,752)
15
Parent company

The parent undertaking is Achlain Property Company Limited, a company registered in Guernsey with its registered office at Bordage House, Le Bordage, St Peter Port, Guernsey.

16
Significant events

On 31 March 2025, Freehold land and buildings of £6,099,575, Leasehold land and buildings of £15,425 and Investment properties of £9,567,000 were transferred to Achlain Estates Limited from Achlain Property Company Limited, the company's parent company. The amount due for these assets is unpaid and included in 'Amounts owed to group undertakings' in Note 11. This transfer of assets was part of a wider restructuring exercise.

Achlain Estates Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
12
17
Prior period adjustment
Reconciliation of changes in equity
1 April
31 March
2023
2024
Notes
£
£
Adjustments to prior year
Recognition of biological assets not previously accounted for
1
2,100,000
2,750,000
Recognition of investment properties not previously accounted for
2
988,000
988,000
Recognition of deferred tax provision
3
(247,000)
(247,000)
Total adjustments
2,841,000
3,491,000
Equity as previously reported
1,111,072
726,180
Equity as adjusted
3,952,072
4,217,180
Analysis of the effect upon equity
Profit and loss reserves
2,841,000
3,491,000
Reconciliation of changes in (loss)/profit for the previous financial period
2024
Notes
£
Adjustments to prior year
Recognition of biological assets not previously accounted for
1
650,000
Recognition of investment properties not previously accounted for
2
-
Recognition of deferred tax provision
3
-
Loss as previously reported
(384,892)
Profit as adjusted
265,108
Notes to reconciliation
Note 1 - Biological assets

Some of the company's standing timber (woodlands) was not previously accounted for. This has now been corrected and included in Biological assets at fair value.

Note 2 - Investment properties

Land held to earn rental income and for capital appreciation was not previously accounted for. This has been corrected and is now included in Investment properties at fair value.

Note 3 - Deferred tax movements and provisions

Deferred tax has been provided for in relation to the investment properties that have now been recognised.

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