Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 true 3 false 2025-04-01 No description of principal activity 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC476143 2025-04-01 2026-03-31 SC476143 2024-04-01 2025-03-31 SC476143 2026-03-31 SC476143 2025-03-31 SC476143 c:Director1 2025-04-01 2026-03-31 SC476143 c:Director3 2025-04-01 2026-03-31 SC476143 c:Director4 2025-04-01 2026-03-31 SC476143 c:RegisteredOffice 2025-04-01 2026-03-31 SC476143 d:Buildings d:LongLeaseholdAssets 2025-04-01 2026-03-31 SC476143 d:Buildings d:LongLeaseholdAssets 2026-03-31 SC476143 d:Buildings d:LongLeaseholdAssets 2025-03-31 SC476143 d:PlantMachinery 2025-04-01 2026-03-31 SC476143 d:PlantMachinery 2026-03-31 SC476143 d:PlantMachinery 2025-03-31 SC476143 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC476143 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 SC476143 d:CurrentFinancialInstruments 2026-03-31 SC476143 d:CurrentFinancialInstruments 2025-03-31 SC476143 d:Non-currentFinancialInstruments 2026-03-31 SC476143 d:Non-currentFinancialInstruments 2025-03-31 SC476143 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 SC476143 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC476143 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 SC476143 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 SC476143 d:ShareCapital 2026-03-31 SC476143 d:ShareCapital 2025-03-31 SC476143 d:CapitalRedemptionReserve 2026-03-31 SC476143 d:CapitalRedemptionReserve 2025-03-31 SC476143 d:RetainedEarningsAccumulatedLosses 2026-03-31 SC476143 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC476143 c:OrdinaryShareClass1 2025-04-01 2026-03-31 SC476143 c:OrdinaryShareClass1 2026-03-31 SC476143 c:OrdinaryShareClass1 2025-03-31 SC476143 c:FRS102 2025-04-01 2026-03-31 SC476143 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC476143 c:FullAccounts 2025-04-01 2026-03-31 SC476143 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC476143 2 2025-04-01 2026-03-31 SC476143 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC476143 ARBUCKLE POULTRY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
ARBUCKLE POULTRY LIMITED
COMPANY INFORMATION
Directors | Mr J Arbuckle
| Mr M J Arbuckle
| Mrs J M Arbuckle
Registered number | SC476143
Registered office | 14 City Quay
| Dundee
| DD1 3JA
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
ARBUCKLE POULTRY LIMITED REGISTERED NUMBER:SC476143
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,875,505 |  | 1,075,681
|  |  | 2,875,505 |  | 1,075,681
Current assets |  |  |  |  |
Stocks |  | 347,639 |  | 130,550 |
Debtors: amounts falling due within one year | 5 | 275,954 |  | 530,152 |
Cash at bank and in hand |  | 284,116 |  | 646,000 |
|  | 907,709 |  | 1,306,702 |
Creditors: amounts falling due within one year | 6 | (521,183) |  | (476,851) |
Net current assets |  |  | 386,526 |  | 829,851
Total assets less current liabilities |  |  | 3,262,031 |  | 1,905,532
Creditors: amounts falling due after more than one year | 7 |  | (805,242) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (304,021) |  | (58,361) |
|  |  | (304,021) |  | (58,361)
Net assets |  |  | 2,152,768 |  | 1,847,171
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 80 |  | 80
Capital redemption reserve |  |  | 40 |  | 40
Profit and loss account |  |  | 2,152,648 |  | 1,847,051
|  |  | 2,152,768 |  | 1,847,171
Page 1
ARBUCKLE POULTRY LIMITED REGISTERED NUMBER:SC476143
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2026.
Mr M J Arbuckle
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
ARBUCKLE POULTRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The company is limited by shares and incorporated in Scotland; registration number SC476143. The address of the registered office is 14 City Quay, Dundee, DD1 3JA. The trading address is Lundie Castle Farmhouse, Lundie Castle, Dundee, DD2 5NT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
ARBUCKLE POULTRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis. Depreciation is provided on the following basis:
|  |  |  | Land and buildings | - | 4% straight line
|  |  |  | Plant and machinery | - | 12.5% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
ARBUCKLE POULTRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2025 - 3).
4. | Tangible fixed assets
|  | Land and buildings | Plant and machinery | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 April 2025 | 1,118,408 | 838,612 | 1,957,020
| Additions | 910,756 | 1,154,769 | 2,065,525
| At 31 March 2026 | 2,029,164 | 1,993,381 | 4,022,545
| DEPRECIATION |  |  |
| At 1 April 2025 | 364,218 | 517,121 | 881,339
| Charge for the year on owned assets | 81,168 | 184,533 | 265,701
| At 31 March 2026 | 445,386 | 701,654 | 1,147,040
| NET BOOK VALUE |  |  |
| At 31 March 2026 | 1,583,778 | 1,291,727 | 2,875,505
| At 31 March 2025 | 754,190 | 321,491 | 1,075,681
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 207,108 | 147,174
| Other debtors | 56,865 | 65,172
| Deferred expenditure | - | 203,923
| Amounts owed by group undertakings | 11,981 | 113,883
|  | 275,954 | 530,152
Page 5
ARBUCKLE POULTRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank overdrafts | 27,700 | 175,855
| Trade creditors | 184,326 | 33,831
| Accruals and deferred income | 29,869 | 19,069
| Other taxation and social security | - | 248,096
| Obligations under finance lease and hire purchase contracts | 279,288 | -
|  | 521,183 | 476,851
7. | Creditors: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 805,242 | -
|  | 805,242 | -
| The following liabilities were secured:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 805,242 | -
|  | 805,242 | -
| Details of security provided:
The company granted a floating charge in favour of the Royal Bank of Scotland PLC on 17 July 2015 covering all the property and undertakings of the company.
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 80 (2025 - 80) Ordinary shares of £1.00 each | 80 | 80
Page 6