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Registered number: SC223757 ARBUCKLE SOFT FRUIT LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ARBUCKLE SOFT FRUIT LIMITED COMPANY INFORMATION
Directors | Mr P A Arbuckle
| Mrs S Arbuckle
Company secretary | Mrs S Arbuckle
Registered number | SC223757
Registered office | 14 City Quay
| Dundee
| DD1 3JA
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
ARBUCKLE SOFT FRUIT LIMITED REGISTERED NUMBER: SC223757 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |  |
Debtors | 4 | 856,031 |  | 864,711 |
|  | 856,031 |  | 864,711 |
Creditors: amounts falling due within one year | 5 | (932) |  | (8,878) |
Net current assets |  |  | 855,099 |  | 855,833
Total assets less current liabilities |  |  | 855,099 |  | 855,833
Net assets |  |  | 855,099 |  | 855,833
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | 854,999 |  | 855,733
|  |  | 855,099 |  | 855,833
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 31 March 2026.
Mr P A Arbuckle
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
ARBUCKLE SOFT FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Arbuckle Soft Fruit Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC223757. The registered office address is 14 City Quay, Dundee, DD1 3JA. 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
The company's business is farming through participation in the farming partnership of P A Arbuckle and Sons. Turnover comprises the company's share of partnership profits or losses for each year.
| 2.3 | Taxation
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.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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ARBUCKLE SOFT FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| DUE AFTER MORE THAN ONE YEAR |  |
| Capital account in related partnership of P A Arbuckle & Sons | 850,000 | 850,000
|  | 850,000 | 850,000
| DUE WITHIN ONE YEAR |  |
| Current account in related partnership of P A Arbuckle & Sons | 6,031 | 14,711
|  | 856,031 | 864,711
5. | Creditors: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 332 | 8,278
| Accruals and deferred income | 600 | 600
|  | 932 | 8,878
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2024 - 100) ordinary shares of £1.00 each | 100 | 100
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