Company registration number SC118929 (Scotland)
The Auld Alliance Limited
Unaudited financial statements
for the year ended 31 August 2025
Pages for filing with registrar
The Auld Alliance Limited
Chartered Accountants' report to the director on the preparation of the
unaudited statutory financial statements of The Auld Alliance Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Auld Alliance Limited for the year ended 31 August 2025 which comprise, the 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 the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the d irectors of The Auld Alliance Limited, in accordance with the terms of our engagement letter dated 15 February 2022. Our work has been undertaken solely to prepare for your approval the financial statements of The Auld Alliance Limited and state those matters that we have agreed to state to the d irector of The Auld Alliance Limited, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Auld Alliance Limited and its d irector, for our work or for this report.

It is your duty to ensure that The Auld Alliance 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 The Auld Alliance Limited. You consider that The Auld Alliance 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 The Auld Alliance 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 f inancial statements.

James Milne
Chartered Accountants
5 Bon Accord Square
Aberdeen
AB11 6XZ
15 May 2026
The Auld Alliance Limited
Balance sheet
as at 31 August 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
348
Investment property
4
722,448
722,448
Investments
5
399
399
722,847
723,195
Current assets
Debtors
534,599
523,898
Cash at bank and in hand
3,703
5,963
538,302
529,861
Creditors: amounts falling due within one year
(353,216)
(325,676)
Net current assets
185,086
204,185
Net assets
907,933
927,380
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
906,933
926,380
Total equity
907,933
927,380
The Auld Alliance Limited
Balance sheet (continued)
as at 31 August 2025
3

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 May 2026
Capt S C MacBride
Director
Company registration number SC118929 (Scotland)
The Auld Alliance Limited
Notes to the financial statements
for the year ended 31 August 2025
4
1
Accounting policies
Company information

The Auld Alliance Limited is a private company limited by shares incorporated in Scotland. The registered office is 11 Bon Accord Square, Aberdeen, AB11 6DJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Trademarks
5 years straight line
1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
5 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

The Auld Alliance Limited
Notes to the financial statements (continued)
for the year ended 31 August 2025
1
Accounting policies (continued)
5
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

The Auld Alliance Limited
Notes to the financial statements (continued)
for the year ended 31 August 2025
1
Accounting policies (continued)
6
1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Intangible fixed assets
Total
£
Cost
At 1 September 2024 and 31 August 2025
1,104
Amortisation and impairment
At 1 September 2024 and 31 August 2025
1,104
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
3
Tangible fixed assets
Total
£
Cost
At 1 September 2024 and 31 August 2025
9,196
Depreciation and impairment
At 1 September 2024
8,848
Depreciation charged in the year
348
At 31 August 2025
9,196
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
348
4
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
722,448
The Auld Alliance Limited
Notes to the financial statements (continued)
for the year ended 31 August 2025
4
Investment property (continued)
7

Investment property comprises freehold commercial buildings and a residential building. The value of the investment property has been assessed by the director of the company and in his opinion the value is fairly stated.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
399
399
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