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Registered Number: SC633967
Scotland
LOCHRAN LIMITED
Abridged Accounts
Period of accounts Start date: 01 July 2025 End date: 30 June 2026

LOCHRAN LIMITED Contents Page For the year ended 30 June 2026
Statement of Financial Position | 1

LOCHRAN LIMITED Statement of Financial Position As at 30 June 2026
|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 1,460 |  |  | 656
Current assets |  | 326,292 |  |  | 316,902 |
Creditors: amount falling due within one year |  | (388) |  |  | (2,350) |
Net current assets |  |  | 325,904 |  |  | 314,552
Total assets less current liabilities |  |  | 327,364 |  |  | 315,208
Creditors: amount falling due after more than one year |  |  | (1,174) |  |  | 0
Net assets |  |  | 326,190 |  |  | 315,208
Capital and reserves |  |  | 326,190 |  |  | 315,208
NOTES TO THE ACCOUNTS General Information LOCHRAN LIMITED is a private company, limited by shares, registered in Scotland, registration number SC633967, registration address ROSSIE LAW TOWNHEAD, DUNNING PERTH, PH2 0RW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts. The financial statements were approved by the director on 10 July 2026 and were signed by:
-------------------------------- Gregor Lochran Matthews Director
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