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Registered number: SC041909 LEDNATHIE ESTATE LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
LEDNATHIE ESTATE LIMITED
COMPANY INFORMATION
DIRECTORS | Mr Thomas Barclay Dougall
| Mrs Pamela Dougall
| Miss Alyssa Dougall
REGISTERED NUMBER | SC041909
REGISTERED OFFICE | Lednathie House
| Glen Prosen
| Kirriemuir
| DD8 4RR
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
BANKERS | Bank of Scotland
| 11 Bank Street
| Kirriemuir
| Angus
| DD8 4BE
LEDNATHIE ESTATE LIMITED REGISTERED NUMBER:SC041909
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 1,432,063 |  | 1,401,243
|  |  | 1,432,063 |  | 1,401,243
CURRENT ASSETS |  |  |  |  |
Stocks |  | 173,759 |  | 158,571 |
Debtors: amounts falling due within one year | 5 | 264,449 |  | 186,648 |
Cash at bank and in hand |  | 711,008 |  | 561,599 |
|  | 1,149,216 |  | 906,818 |
Creditors: amounts falling due within one year | 6 | (1,026,243) |  | (997,914) |
NET CURRENT ASSETS/(LIABILITIES) |  |  | 122,973 |  | (91,096)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,555,036 |  | 1,310,147
NET ASSETS |  |  | 1,555,036 |  | 1,310,147
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 5,000 |  | 5,000
Profit and loss account |  |  | 1,550,036 |  | 1,305,147
|  |  | 1,555,036 |  | 1,310,147
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LEDNATHIE ESTATE LIMITED REGISTERED NUMBER:SC041909
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 April 2026.
Mr Thomas Barclay Dougall
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
LEDNATHIE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | GENERAL INFORMATION
Lednathie Estate Limited is a private limited company limited by shares incorporated in Scotland. The registered office is Lednathie House, Glenprosen, Kirriemuir, Scotland, DD8 4RR and the Company registration number is SC041909. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
LEDNATHIE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis:. Depreciation is provided on the following basis:
|  |  |  | Plant and equipment | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 5% reducing balance
|  |  |  | Deer fencing | - | 10% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 4
LEDNATHIE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Land & buildings | Plant & machinery | Fixtures & fittings | Woodlands & fencing | Total
|  | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |
| At 1 October 2024 | 1,330,567 | 169,741 | - | 61,604 | 1,561,912
| Additions | 9,212 | 55,473 | 5,167 | - | 69,852
| Disposals | - | - | - | (10,000) | (10,000)
| At 30 September 2025 | 1,339,779 | 225,214 | 5,167 | 51,604 | 1,621,764
| DEPRECIATION |  |  |  |  |
| At 1 October 2024 | - | 111,006 | - | 49,663 | 160,669
| Charge for the year on owned assets | - | 28,557 | 258 | 217 | 29,032
| At 30 September 2025 | - | 139,563 | 258 | 49,880 | 189,701
| NET BOOK VALUE |  |  |  |  |
| At 30 September 2025 | 1,339,779 | 85,651 | 4,909 | 1,724 | 1,432,063
| At 30 September 2024 | 1,330,567 | 58,735 | - | 11,941 | 1,401,243
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 248,592 | 174,409
| Prepayments and accrued income | 15,857 | 12,239
|  | 264,449 | 186,648
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 65,635 | 36,599
| Other creditors | 898,809 | 903,040
| Accruals and deferred income | 61,799 | 58,275
|  | 1,026,243 | 997,914
7. | SHARE CAPITAL
Page 5
LEDNATHIE ESTATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | AUTHORISED |  |
|  | 10,000 (2024 - 10,000) Ordinary shares of £1.00 each | 10,000 | 10,000
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 5,000 (2024 - 5,000) Ordinary shares of £1.00 each | 5,000 | 5,000
8. | RELATED PARTY TRANSACTIONS
| Included within turnover is £139,520 (2024 - £159,192) of sales to Luddon Construction Ltd which Mr T Barclay Dougall is a director.
9. | CONTROLLING PARTY
Lednathie Estate Limited is a wholly owned subsidiary of Lednathie Holdings Limited, 33 Winchester Avenue, Denny, Stirlingshire, FK6 6QD.
Page 6