2024-05-01 SC376614 2025-04-30 SC376614 2024-05-01 2025-04-30 SC376614 2024-04-30 SC376614 2023-05-01 2024-04-30 SC376614 uk-core:WithinOneYear 2024-04-30 SC376614 uk-core:WithinOneYear 2025-04-30 SC376614 uk-core:AfterOneYear 2024-04-30 SC376614 uk-core:AfterOneYear 2025-04-30 SC376614 uk-core:ShareCapital 2025-04-30 SC376614 uk-core:ShareCapital 2024-04-30 SC376614 uk-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC376614 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC376614 uk-bus:Director1 2024-05-01 2025-04-30 SC376614 uk-core:Buildings 2024-05-01 2025-04-30 SC376614 uk-core:PlantMachinery 2024-05-01 2025-04-30 SC376614 uk-core:ToolsEquipment 2024-05-01 2025-04-30 SC376614 uk-core:CommercialMotorVehicles 2024-05-01 2025-04-30 SC376614 uk-core:AfterOneYear uk-core:Secured 2025-04-30 SC376614 uk-core:AfterOneYear uk-core:Secured 2024-04-30 iso4217:GBP xbrli:pure SC376614 uk-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC376614 uk-bus:FRS102 2024-05-01 2025-04-30 SC376614 uk-bus:FullAccounts 2024-05-01 2025-04-30 SC376614 uk-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30

Draft

Elchies Estates Limited

Registered Number:SC 376614

For the year ended 30 April 2025
Scotland
Unaudited Financial Statements

2

Draft

For the year ended 30 April 2025
Elchies Estates Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Draft

Registered Number :

SC376614

As at 30 April 2025

Elchies Estates Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

126,045
99,716
126,045
99,716

Current assets

Inventories

38,340
33,104
2

Trade and other receivables

809
9,987
3
1,634

Cash and cash equivalents

2,686
45,777
40,783

Trade and other payables: amounts falling due within one
year

(353,612)
(430,073)
4
(312,829)
(384,296)
Net current liabilities

Total assets less current liabilities

(258,251)
(213,113)

Trade and other payables: amounts falling due after more
than one year

(32,278)
(32,278)
5
(290,529)
Net liabilities
(245,391)

Capital and reserves

Called up share capital

100
100

Retained earnings

(290,629)
(245,491)
(290,529)
(245,391)
Shareholders' funds

For the year ended 30 April 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

Miss Julie Comins Director

These financial statements were approved and authorised for issue by the Board on 23 January 2026 and were signed by:

The notes form part of these financial statements

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4

Draft

For the year ended 30 April 2025
Elchies Estates Limited
Notes to the Financial Statements
Statutory Information

Elchies Estates Limited is a private limited company, limited by shares, domiciled in Scotland, registration number
SC 376614.

Registered address:

Campbell Cairns
Craigellachie
Aberlour
Banffshire
AB38 9SL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings

10% Straight line

Plant and machinery

15% Reducing balance

15% Reducing balance

IT & Shop equipment

25% Straight line

Motor vehicles
Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2. Inventories

2024
2025

£

£

Stocks

33,104
38,340

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5

Draft

For the year ended 30 April 2025
Elchies Estates Limited
Notes to the Financial Statements Continued

3. Trade and other receivables

2024
2025

£

£

Trade debtors

4,106
809

Other debtors

5,881
-
809
9,987

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

26,452
16,901

Taxation and social security

-
3,015

Other creditors

403,621
333,696
430,073
353,612

5. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

32,278
32,278

6. Average number of persons employed

During the year the average number of employees was 0 (2024 : 1)
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