Company Registration No. SC052630 (Scotland)
Dunrobin Castle Limited
Unaudited financial statements
for the year ended 31 December 2025
Pages for filing with the registrar
Dunrobin Castle Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Dunrobin Castle Limited
Statement of financial position
As at 31 December 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
129,473
132,959
Current assets
Stocks
11,173
18,283
Debtors
4
24,096
6,649
Cash at bank and in hand
632,263
704,316
667,532
729,248
Creditors: amounts falling due within one year
5
(688,832)
(749,448)
Net current liabilities
(21,300)
(20,200)
Total assets less current liabilities
108,173
112,759
Creditors: amounts falling due after more than one year
6
-
0
(5,834)
Provisions for liabilities
7
(23,376)
(22,092)
Net assets
84,797
84,833
Capital and reserves
Called up share capital
8
8,000
8,000
Profit and loss reserves
76,797
76,833
Total equity
84,797
84,833

The notes on pages 3 to 6 form part of these financial statements.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

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.

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.

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

Dunrobin Castle Limited
Statement of financial position (continued)
As at 31 December 2025
2
The financial statements were approved by the board of directors and authorised for issue on 10 June 2026 and are signed on its behalf by:
The Earl of Sutherland
Director
Company Registration No. SC052630
Dunrobin Castle Limited
Notes to the financial statements
For the year ended 31 December 2025
3
1
Accounting policies
Company information

Dunrobin Castle Limited is a private company limited by shares incorporated in Scotland. The registered office is Dunrobin Castle, Golspie, Sutherland, KW10 6SF.

1.1
Basis of preparation

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. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and discounts.

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:

Garden equipment
10% per annum straight line basis
Castle equipment
10% per annum straight line basis
Nursery equipment
10% per annum straight line basis
Motor vehicles
10% per annum straight line basis

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
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to net realisable value.

1.6
Cash and cash equivalents

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.

Dunrobin Castle Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
4
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and am ounts payable are classified as current liabilities.

1.8
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 income statement 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.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Where items recognised in other comprehensive income or equity are chargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Dunrobin Castle Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
5
2
Employees

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

2025
2024
Number
Number
Total
63
50
3
Tangible fixed assets
Garden equipment
Castle equipment
Nursery equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
146,268
271,920
11,876
56,259
486,323
Additions
1,153
13,196
-
0
-
0
14,349
Disposals
(895)
(3,752)
-
0
-
0
(4,647)
At 31 December 2025
146,526
281,364
11,876
56,259
496,025
Depreciation and impairment
At 1 January 2025
86,767
230,553
11,876
24,168
353,364
Depreciation charged in the year
8,021
5,662
-
0
3,930
17,613
Eliminated in respect of disposals
(895)
(3,530)
-
0
-
0
(4,425)
At 31 December 2025
93,893
232,685
11,876
28,098
366,552
Carrying amount
At 31 December 2025
52,633
48,679
-
0
28,161
129,473
At 31 December 2024
59,501
41,367
-
0
32,091
132,959
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,272
1,296
Other debtors
19,824
5,353
24,096
6,649
Dunrobin Castle Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
6
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
10,000
Trade creditors
33,957
21,258
Amounts owed to group undertakings
587,730
672,469
Taxation and social security
26,481
34,417
Other creditors
40,664
11,304
688,832
749,448
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
5,834
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
23,376
22,092
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
8,000
8,000
8,000
8,000
9
Parent company

The controlling party is The Sutherland Dunrobin Trust. The registered office of The Sutherland Dunrobin Trust is Dunrobin Castle, Golspie, Sutherland, KW10 6SF. Dunrobin Castle Limited is included in the group accounts of The Sutherland Dunrobin Trust.

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