Company registration number SC367954 (Scotland)
ARNAGE ESTATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
ARNAGE ESTATES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ARNAGE ESTATES LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,034
2,792
Investment property
4
4,431,606
4,431,606
4,433,640
4,434,398
Current assets
Debtors
5
13,624
6,011
Cash at bank and in hand
29,479
64,662
43,103
70,673
Creditors: amounts falling due within one year
6
(108,444)
(108,277)
Net current liabilities
(65,341)
(37,604)
Total assets less current liabilities
4,368,299
4,396,794
Creditors: amounts falling due after more than one year
7
(3,496,670)
(3,697,356)
Net assets
871,629
699,438
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
871,627
699,436
Total equity
871,629
699,438
ARNAGE ESTATES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the board of directors and authorised for issue on 3 June 2026 and are signed on its behalf by:
S JONES
S Jones
Director
Company registration number SC367954 (Scotland)
ARNAGE ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Arnage Estates Limited is a private company limited by shares incorporated in Scotland. The registered office is Arnage Castle, Ellon, Aberdeenshire, Scotland, AB41 8PY.

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. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from rental income is recognised in the period in which it relates to.

1.4
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:

Computer equipment
25% straight line
1.5
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 at the reporting end date. Investment property is carried at fair value determined annually by the directors 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. Changes in fair value are recognised in the Statement of comprehensive income.

1.6
Cash at bank and in hand

Cash and cash equivalents 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 shown within borrowings in current liabilities.

ARNAGE ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company only enters into basic financial transactions that result in the recognition of the financial assets and liabilities like trade and other debtors and creditors. These are measured at amortised cost and 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 Statement of comprehensive income.

1.8
Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
ARNAGE ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Tangible fixed assets
Computer equipment
£
Cost
At 1 April 2025 and 31 March 2026
3,033
Depreciation and impairment
At 1 April 2025
241
Depreciation charged in the year
758
At 31 March 2026
999
Carrying amount
At 31 March 2026
2,034
At 31 March 2025
2,792
4
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
4,431,606

The 2026 valuations were made by the directors, on an open market value basis.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
9,489
3,700
Prepayments and accrued income
4,135
2,311
13,624
6,011
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
2,025
2,025
Corporation tax
54,491
56,414
Other taxation and social security
9,464
7,061
Accruals and deferred income
42,464
42,777
108,444
108,277
ARNAGE ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
3,496,670
3,697,356
8
Operating lease commitments
Lessor

At the reporting end date the company had contracted with tenants for the following minimum lease payments:

Within one year
281,915
275,253
Between two and five years
1,205,959
1,185,973
In over five years
2,134,542
2,436,443
3,622,416
3,897,669
9
Related party transactions

During the year, the company made advances of £200,720 to the director s. C redits of £34 were received which resulted in amounts due by the company at the year end of £3,496,670 (20 25 - £3,697,356). The loan is unsecured and interest free with no fixed repayment terms in place.

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