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Registered number: 11954408
Arran Cottages Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Arran Cottages Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Arran Cottages Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11954408

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,283 |  | 2,599
Investments | 5 |  | 522,082 |  | 540,000
|  |  | 523,365 |  | 542,599
CURRENT ASSETS
Debtors | 6 | 6,929 |  | 2,931 |
Cash at bank and in hand |  | 1,024 |  | 3,600 |
|  | 7,953 |  | 6,531 |
Creditors: Amounts Falling Due Within One Year | 7 | (150,438 ) |  | (151,602 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (142,485 ) |  | (145,071 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 380,880 |  | 397,528
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (388,388 ) |  | (409,892 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (19 )
NET LIABILITIES |  |  | (7,508 ) |  | (12,383 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Revaluation reserve | 11 |  | (3,926 ) |  | 13,992
Profit and Loss Account |  |  | (3,583 ) |  | (26,376 )
SHAREHOLDERS' FUNDS |  |  | (7,508) |  | (12,383)

Page 1
Page 2
Arran Cottages Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr I Whitby Director
03/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Arran Cottages Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Arran Cottages Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11954408 . The registered office is Belton Villa Belton Villa, Ash Green Road, Ash Green, GU12 6JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statement have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Going concern
These financial statements are prepared on a going concern basis. The Directors have every expectation that the company will continue in operational existence for the foreseeable future and meet its liabilities as they fall due.
Thus the Directors consider it appropriate to prepare these financial statements on a going concern basis
Cash at bank and in hand
Cash at bank and in hand 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 showing within borrowings in current liabilities.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 33
Fixtures & Fittings | 25

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
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Arran Cottages Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 897 | 7,173 | 8,070
As at 30 April 2025 | 897 | 7,173 | 8,070
Depreciation
As at 1 May 2024 | 897 | 4,574 | 5,471
Provided during the period | - | 1,316 | 1,316
As at 30 April 2025 | 897 | 5,890 | 6,787
Net Book Value
As at 30 April 2025 | - | 1,283 | 1,283
As at 1 May 2024 | - | 2,599 | 2,599

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 540,000
Revaluations | (17,918 )
As at 30 April 2025 | 522,082
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 522,082
As at 1 May 2024 | 540,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 683 |  | -
Prepayments and accrued income | 384 |  | 2,930
Other debtors | 1 |  | 1
Deferred tax current asset | 5,861 |  | -
| 6,929 |  | 2,931

Page 4
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Arran Cottages Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 151,062
Other creditors | (1 ) |  | -
Accruals and deferred income | 540 |  | 540
Director's loan account | 149,899 |  | -
| 150,438 |  | 151,602

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 140,199 |  | 258,474
Other loans | 248,189 |  | -
Other creditors | - |  | 151,418
| 388,388 |  | 409,892

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 258,474

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

11. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 May 2024 | 13,992 | (26,376 )
Profit for year | - | 22,793
Deficit on revaluation | (17,918) | -
Other comprehensive income for the year | (17,918 ) | -
Total comprehensive income for the year | (17,918) | 22,793
As at 30 April 2025 | (3,926 ) | (3,583 )

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