AW McClung AL McClung

SC585652 (Scotland)

111 Swanston Road Edinburgh Midlothian EH10 7DS Scotland

Bridge of Allan Enterprise Ltd "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH

Investments

1,126,722 

1,126,722 

Debtors

224,613 

202,098 

(342)

(342)

Called up share capital

643 

643 

Capital redemption reserve

1,125,737 

1,125,737 

Profit and loss account

224,613 

202,098 

For the year ending 31 December 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 financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by

AW McClung Director Company Registration No. SC585652

Swanston Farm Holdings Limited is a private company, limited by shares, registered in Scotland, registration number SC585652. The registered office is 111 Swanston Road, Edinburgh, Midlothian, EH10 7DS, Scotland.

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.

The financial statements contain information about Swanston Farm Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

The company is a non-trading holding company and derives income from: - dividend distributions from subsidiary holdings; and - interest distributions from debt instruments. Income is recognised once the company as a legal entitlement to receipt.

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Short-term debt instruments, including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

Valuation at 1 January 2025

1,126,722 

Valuation at 31 December 2025

The value of the investments is the original cost and net book value.

Amounts due from group undertakings etc.

Other creditors

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