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Company Registration No. SC711140 (Scotland)
The Arran Collective Ltd Unaudited accounts for the year ended 31 October 2025
The Arran Collective Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Arran Collective Ltd Company Information for the year ended 31 October 2025
Directors
Michael John Dixon Stuart Mcpherson James Alexander Mercer
Company Number
SC711140 (Scotland)
Registered Office
4 HENDRY PLACE BRODICK ISLE OF ARRAN KA27 8GG SCOTLAND
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
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The Arran Collective Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,320 
4,436 
Current assets
Debtors
5
30,598 
3,076 
Cash at bank and in hand
56,428 
63,067 
87,026 
66,143 
Creditors: amounts falling due within one year
6
(61,411)
(67,326)
Net current assets/(liabilities)
25,615 
(1,183)
Total assets less current liabilities
28,935 
3,253 
Provisions for liabilities
Deferred tax
(631)
(843)
Net assets
28,304 
2,410 
Capital and reserves
Called up share capital
7
3 
3 
Profit and loss account
28,301 
2,407 
Shareholders' funds
28,304 
2,410 
For the year 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 10 July 2026 and were signed on its behalf by
James Alexander Mercer Director Company Registration No. SC711140
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The Arran Collective Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
The Arran Collective Ltd is a private company, limited by shares, registered in Scotland, registration number SC711140. The registered office is 4 HENDRY PLACE, BRODICK, ISLE OF ARRAN, KA27 8GG, 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 year, 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
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Computer equipment
20% Straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Current year tax
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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The Arran Collective Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
7,009 
492 
682 
8,183 
At 31 October 2025
7,009 
492 
682 
8,183 
Depreciation
At 1 November 2024
3,335 
250 
162 
3,747 
Charge for the year
919 
61 
136 
1,116 
At 31 October 2025
4,254 
311 
298 
4,863 
Net book value
At 31 October 2025
2,755 
181 
384 
3,320 
At 31 October 2024
3,674 
242 
520 
4,436 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
882 
1,305 
Other debtors
29,716 
1,771 
30,598 
3,076 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,403 
6,507 
VAT
18,402 
16,827 
Trade creditors
10,867 
19,338 
Taxes and social security
28,081 
23,864 
Other creditors
2,106 
238 
Accruals
552 
552 
61,411 
67,326 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
3 Ordinary shares of £1 each
3 
3 
8
Average number of employees
During the year the average number of employees was 9 (2024: 8).
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