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Company Registration No. SC565544 (Scotland)
Isle of Arran Coffee Company Ltd Unaudited accounts for the year ended 31 August 2025
Isle of Arran Coffee Company Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Isle of Arran Coffee Company Ltd Company Information for the year ended 31 August 2025
Directors
Joan Marie Alix Hitching Sofia Zografia Pantazidou
Company Number
SC565544 (Scotland)
Registered Office
8 THE BRAE LAMLASH ISLE OF ARRAN KA27 8NA SCOTLAND
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Isle of Arran Coffee Company Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,996 
2,661 
Current assets
Debtors
5
10,858 
11,721 
Cash at bank and in hand
- 
387 
10,858 
12,108 
Creditors: amounts falling due within one year
6
(180)
(200)
Net current assets
10,678 
11,908 
Net assets
12,674 
14,569 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
12,672 
14,567 
Shareholders' funds
12,674 
14,569 
For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by
Sofia Zografia Pantazidou Director Company Registration No. SC565544
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Isle of Arran Coffee Company Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Isle of Arran Coffee Company Ltd is a private company, limited by shares, registered in Scotland, registration number SC565544. The registered office is 8 THE BRAE, LAMLASH, ISLE OF ARRAN, KA27 8NA, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
Going concern
The directors have formed a judgement, at the time of approving the financial statements, that there is an expectation that the Company, with the support of its shareholders, has adequate resources to continue in operational existence for the foreseeable future being at least twelve months from the date of the financial statements. For this reason, they continue to adopt the going concern basis in preparing the financial statements as set out in the going concern section of the Directors' Report.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
4,200 
3,349 
975 
8,524 
At 31 August 2025
4,200 
3,349 
975 
8,524 
Depreciation
At 1 September 2024
3,056 
2,132 
675 
5,863 
Charge for the year
286 
304 
75 
665 
At 31 August 2025
3,342 
2,436 
750 
6,528 
Net book value
At 31 August 2025
858 
913 
225 
1,996 
At 31 August 2024
1,144 
1,217 
300 
2,661 
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Isle of Arran Coffee Company Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Other debtors
10,858 
11,721 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Accruals
180 
200 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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