IRIS Accounts Production v25.4.0.155 SC766127 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC766127 2024-03-31 SC766127 2025-03-31 SC766127 2024-04-01 2025-03-31 SC766127 2023-04-16 SC766127 2023-04-17 2024-03-31 SC766127 2024-03-31 SC766127 ns15:Scotland 2024-04-01 2025-03-31 SC766127 ns14:PoundSterling 2024-04-01 2025-03-31 SC766127 ns10:Director1 2024-04-01 2025-03-31 SC766127 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC766127 ns10:SmallEntities 2024-04-01 2025-03-31 SC766127 ns10:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC766127 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC766127 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC766127 ns10:FullAccounts 2024-04-01 2025-03-31 SC766127 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC766127 ns5:CurrentFinancialInstruments 2025-03-31 SC766127 ns5:CurrentFinancialInstruments 2024-03-31 SC766127 ns5:ShareCapital 2025-03-31 SC766127 ns5:ShareCapital 2024-03-31 SC766127 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC766127 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC766127 ns5:PlantMachinery 2024-03-31 SC766127 ns5:PlantMachinery 2024-04-01 2025-03-31 SC766127 ns5:PlantMachinery 2025-03-31 SC766127 ns5:PlantMachinery 2024-03-31 SC766127 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC766127 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 SC766127 ns10:Director1 1 2024-03-31 SC766127 ns10:Director1 1 2023-04-16 SC766127 ns10:Director1 1 2024-04-01 2025-03-31 SC766127 ns10:Director1 1 2023-04-17 2024-03-31 SC766127 ns10:Director1 1 2025-03-31 SC766127 ns10:Director1 1 2024-03-31

REGISTERED NUMBER: SC766127 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

1820 Limited

| 1820 Limited (Registered number: SC766127) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| 1820 Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | M J MacAskill

| REGISTERED OFFICE: | An Talla Mor

| Bank Street

| Portree

| IV51 9BX

| REGISTERED NUMBER: | SC766127 (Scotland)

| ACCOUNTANTS: | Campbell Stewart MacLennan & Co

| Chartered Accountants

| Unit 3, Broom Place

| Portree

| Highland

| IV51 9HL

| 1820 Limited (Registered number: SC766127) |

Balance Sheet

31 March 2025

| 31/3/25 | 31/3/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 83,620 |  | 22,354 |  |

CURRENT ASSETS

Stocks | 17,671 |  | 40,000 |  |

Debtors | 5 | 67,273 |  | 12,503 |  |

Prepayments and accrued income | - |  | 10,627 |  |

Cash at bank and in hand | 15,802 |  | 37,792 |  |

100,746 |  | 100,922 |  |

CREDITORS

Amounts falling due within one year | 6 | 222,012 |  | 105,542 |  |

NET CURRENT LIABILITIES | (121,266 | ) | (4,620 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (37,646 | ) | 17,734 |  |

PROVISIONS FOR LIABILITIES | (15,888 | ) | (4,247 | ) |

ACCRUALS AND DEFERRED INCOME | (6,971 | ) | (9,550 | ) |

NET (LIABILITIES)/ASSETS | (60,505 | ) | 3,937 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (60,506 | ) | 3,936 |  |

(60,505 | ) | 3,937 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 21 January 2026 and were signed by:

M J MacAskill - Director

| 1820 Limited (Registered number: SC766127) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| 1820 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: 15% reducing balance for fixtures & fittings & 25% reducing balance for motor vehicles

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 23 ) .

| 1820 Limited (Registered number: SC766127) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 26,766 |  |

| Additions | 83,525 |  |

| At 31 March 2025 | 110,291 |  |

| DEPRECIATION

| At 1 April 2024 | 4,412 |  |

| Charge for year | 22,259 |  |

| At 31 March 2025 | 26,671 |  |

| NET BOOK VALUE

| At 31 March 2025 | 83,620 |  |

| At 31 March 2024 | 22,354 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/3/25 |  | 31/3/24

£ | £ |

| Trade debtors | 500 |  | - |  |

| Other debtors | 66,773 |  | 12,503 |  |

67,273 |  | 12,503 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/3/25 |  | 31/3/24

£ | £ |

| Bank loans and overdrafts | 45,647 |  | 18,117 |  |

| Trade creditors | 53,706 |  | 54,685 |  |

| Taxation and social security | 119,763 |  | 26,164 |  |

| Other creditors | 2,896 |  | 6,576 |  |

222,012 |  | 105,542 |  |

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

| 31/3/25 |  | 31/3/24

£ | £ |

| M J MacAskill

| Balance outstanding at start of year | (6,550 | ) | - |  |

| Amounts advanced | 84,872 |  | 8,062 |  |

| Amounts repaid | (20,149 | ) | (14,612 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 58,173 |  | (6,550 | ) |

8. | RELATED PARTY DISCLOSURES

| During the year, the company transferred a loan totalling £4,000 to Skye Wedding & Events Hire Ltd, a company controlled by Mary MacAskill, director. At the year end, this balance remained payable.

| 1820 Limited (Registered number: SC766127) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | GOING CONCERN

| At the year end, the company had net liabilities of £60,505 and current net liabilities of £121,266. The company's trading performance has since improvement and for this reason the accounts have been prepared on a going concern basis.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

1820 Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 1820 Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of 1820 Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of 1820 Limited and state those matters that we have agreed to state to the director of 1820 Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that 1820 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of 1820 Limited. You consider that 1820 Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of 1820 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Campbell Stewart MacLennan & Co

Chartered Accountants

Unit 3, Broom Place

Portree

Highland

IV51 9HL

5 February 2026