2024-08-01 05514739 2025-07-31 05514739 2024-08-01 2025-07-31 05514739 2024-07-31 05514739 2023-08-01 2024-07-31 05514739 uk-core:WithinOneYear 2024-07-31 05514739 uk-core:WithinOneYear 2025-07-31 05514739 uk-core:ShareCapital 2025-07-31 05514739 uk-core:ShareCapital 2024-07-31 05514739 uk-core:RevaluationReserve 2025-07-31 05514739 uk-core:RevaluationReserve 2024-07-31 05514739 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 05514739 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 05514739 uk-bus:Director1 2024-08-01 2025-07-31 05514739 uk-core:InvestmentPropertyIncludedWithinPPE 2024-08-01 2025-07-31 05514739 uk-core:ToolsEquipment 2024-08-01 2025-07-31 05514739 uk-core:MotorCars 2024-08-01 2025-07-31 05514739 uk-core:ToolsEquipment 2024-07-31 05514739 uk-core:InvestmentPropertyIncludedWithinPPE 2024-07-31 05514739 uk-core:InvestmentPropertyIncludedWithinPPE 2025-07-31 05514739 uk-core:ToolsEquipment 2025-07-31 05514739 uk-core:CostValuation 2024-07-31 05514739 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2024-07-31 05514739 uk-core:DisposalsRepaymentsInvestments 2025-07-31 05514739 uk-core:DisposalsRepaymentsInvestments uk-core:Non-currentFinancialInstruments 2025-07-31 05514739 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2025-07-31 05514739 uk-core:CostValuation 2025-07-31 05514739 uk-core:Non-currentFinancialInstruments 2025-07-31 05514739 uk-core:Non-currentFinancialInstruments 2024-07-31 iso4217:GBP xbrli:pure 05514739 uk-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 05514739 uk-bus:FRS102 2024-08-01 2025-07-31 05514739 uk-bus:FilletedAccounts 2024-08-01 2025-07-31 05514739 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31

Ardshieling Limited

Registered Number:05514739

For the year ended 31 July 2025
England and Wales
Unaudited Financial Statements

2

Registered Number :

05514739

As at 31 July 2025

Ardshieling Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

290,103
290,137
2

Financial assets

35,580
24,000
3
314,103
325,717

Current assets

Trade and other receivables

1,775
1,775
4
18,038

Cash and cash equivalents

14,985
16,760
19,813

Trade and other payables: amounts falling due within one
year

(61,176)
(62,710)
5
(41,363)
(45,950)
Net current liabilities

Total assets less current liabilities

268,153
284,354
268,153
Net assets
284,354

Capital and reserves

Called up share capital

1
1

Revaluation reserve

66,450
66,450
6

Retained earnings

201,702
217,903
268,153
284,354
Shareholders' funds

For the year ended 31 July 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 31 July 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his 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.

A Hall Director

These financial statements were approved and authorised for issue by the Board on 08 January 2026 and were signed by:

The notes form part of these financial statements

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For the year ended 31 July 2025
Ardshieling Limited
Notes to the Financial Statements
Statutory Information

Ardshieling Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 05514739.

Principal place of business:

8/12 East Pilton Farm Avenue
Edinburgh
EH5 2GB

Registered address:

21 Culverlands Close
Stanmore
Middlesex
HA7 3AG

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 represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.

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:

Investment property

0% Reducing balance

25% Reducing balance

Office & computer equipment

25% Reducing balance

Motor vehicles

No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected
useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation
would be immaterial. The directors undertake an annual impairment review of these properties.

Investment property

Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.

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For the year ended 31 July 2025
Ardshieling Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Office &
computer
equipment

Investment
property

£

£

£

Cost or
valuation

At 01 August 2024

295,086
5,086
290,000

At 31 July 2025

290,000
5,086
295,086

Provision for depreciation and impairment

At 01 August 2024

4,949
4,949
-
Charge for year
34
34
-

At 31 July 2025

4,983
4,983
-

At 31 July 2025

Net book value

290,000
103
290,103

At 31 July 2024

290,000
137
290,137

3. Investments held as fixed assets

Other investments

Total

At 01 August 2024

35,580
35,580

Cost

£

£

Disposals/Repayments

(11,580)
(11,580)

At 31 July 2025

24,000
24,000

At 31 July 2025

Net book value

24,000
24,000

At 01 August 2024

35,580
35,580

4. Trade and other receivables

2024
2025

£

£

Other debtors

1,775
1,775

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5
For the year ended 31 July 2025
Ardshieling Limited
Notes to the Financial Statements Continued

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

2024
2025

£

£

Trade creditors

36
36

Taxation and social security

266
331

Other creditors

62,408
60,809
62,710
61,176

6. Reserves

Total

£

Revaluation reserve at 01 August 2024

66,450
66,450

Revaluation reserve at 31 July 2025

7. Average number of persons employed

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