7 October 2024 false No description of principal activity Taxfiler 2024.6 SC825130 business:PrivateLimitedCompanyLtd 2024-10-07 2025-10-31 SC825130 2024-10-06 SC825130 2024-10-07 2025-10-31 SC825130 business:AuditExemptWithAccountantsReport 2024-10-07 2025-10-31 SC825130 business:FilletedAccounts 2024-10-07 2025-10-31 SC825130 2025-10-31 SC825130 business:Director1 2024-10-07 2025-10-31 SC825130 business:Director2 2024-10-07 2025-10-31 SC825130 business:RegisteredOffice 2024-10-07 2025-10-31 SC825130 core:WithinOneYear 2025-10-31 SC825130 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 SC825130 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 SC825130 core:PreviouslyStatedAmount 2025-10-31 SC825130 business:SmallEntities 2024-10-07 2025-10-31 SC825130 countries:Scotland 2024-10-07 2025-10-31 SC825130 core:PlantMachinery 2024-10-07 2025-10-31 SC825130 core:IntangibleAssetsOtherThanGoodwill 2024-10-06 SC825130 core:IntangibleAssetsOtherThanGoodwill 2024-10-07 2025-10-31 SC825130 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 SC825130 core:PlantMachinery 2024-10-06 SC825130 core:PlantMachinery 2025-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC825130 (Scotland)
Arran Gas And Fuel Ltd Unaudited accounts for the period from 7 October 2024 to 31 October 2025
Arran Gas And Fuel Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Arran Gas And Fuel Ltd Company Information for the period from 7 October 2024 to 31 October 2025
Directors
Alan McGrath Karen McGrath
Company Number
SC825130 (Scotland)
Registered Office
Letter House Lamlash Isle of Arran Isle of Arran KA27 8NE Scotland
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
- 3 -
Arran Gas And Fuel Ltd Statement of financial position as at 31 October 2025
2025
Notes
£
Fixed assets
Intangible assets
4
28,000
Tangible assets
5
19,680
47,680
Current assets
Debtors
6
18,670
Cash at bank and in hand
(887)
17,783
Creditors: amounts falling due within one year
7
(96,835)
Net current liabilities
(79,052)
Net liabilities
(31,372)
Capital and reserves
Called up share capital
2
Profit and loss account
(31,374)
Shareholders' funds
(31,372)
For the period ending 31 October 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 1 July 2026 and were signed on its behalf by
Alan McGrath Director Company Registration No. SC825130
- 4 -
Arran Gas And Fuel Ltd Notes to the Accounts for the period from 7 October 2024 to 31 October 2025
1
Statutory information
Arran Gas And Fuel Ltd is a private company, limited by shares, registered in Scotland, registration number SC825130. The registered office is Letter House, Lamlash, Isle of Arran, Isle of Arran, KA27 8NE, 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 period, 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
20% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 7 October 2024
-
Additions
35,000
At 31 October 2025
35,000
Amortisation
At 7 October 2024
-
Charge for the period
7,000
At 31 October 2025
7,000
Net book value
At 31 October 2025
28,000
- 5 -
Arran Gas And Fuel Ltd Notes to the Accounts for the period from 7 October 2024 to 31 October 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 7 October 2024
-
Additions
24,600
At 31 October 2025
24,600
Depreciation
Charge for the period
4,920
At 31 October 2025
4,920
Net book value
At 31 October 2025
19,680
6
Debtors
2025
£
Amounts falling due within one year
VAT
2,969
Trade debtors
15,701
18,670
7
Creditors: amounts falling due within one year
2025
£
Trade creditors
33,712
Taxes and social security
1,544
Other creditors
417
Loans from directors
60,472
Accruals
690
96,835
8
Average number of employees
During the period the average number of employees was 2.
- 6 -