REGISTERED NUMBER: 11858126 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Ayrshire House Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

919,186

952,901

919,186

952,901

CURRENT ASSETS

Debtors

6

484,238

487,542

Cash at bank and in hand

169,982

152,809

654,220

640,351

CREDITORS

Amounts falling due within one year

7

209,782

244,141

NET CURRENT ASSETS

444,438

396,210

TOTAL ASSETS LESS CURRENT LIABILITIES

1,363,624

1,349,111

PROVISIONS FOR LIABILITIES

5,797

10,797

NET ASSETS

1,357,827

1,338,314

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

1,033,272

1,033,272

Retained earnings

323,555

304,042

1,357,827

1,338,314

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

Miss S J Wright - Director

1.	STATUTORY INFORMATION

Ayrshire House Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11858126

Registered office:

36 The Hedgerows

Collingham

Newark

Nottinghamshire

NG23 7RL

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measure at the fair value of the consideration received or receivable, excluding discounts and rebates.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and Buildings

-

2% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

70,000

AMORTISATION

At 1 December 2024

and 30 November 2025

70,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Land and

to

and

Motor

Buildings

property

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 December 2024

973,681

750

71,901

70,780

1,117,112

Additions

-

1,193

348

-

1,541

Disposals

-

-

(1,219

)

-

(1,219

)

At 30 November 2025

973,681

1,943

71,030

70,780

1,117,434

DEPRECIATION

At 1 December 2024

66,300

15

56,660

41,236

164,211

Charge for year

13,273

39

14,558

7,386

35,256

Eliminated on disposal

-

-

(1,219

)

-

(1,219

)

At 30 November 2025

79,573

54

69,999

48,622

198,248

NET BOOK VALUE

At 30 November 2025

894,108

1,889

1,031

22,158

919,186

At 30 November 2024

907,381

735

15,241

29,544

952,901

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

144,238

147,542

Amounts falling due after more than one year:

Other debtors

340,000

340,000

Aggregate amounts

484,238

487,542

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

38,054

129,772

Other creditors

171,728

114,369

209,782

244,141

8.	RELATED PARTY DISCLOSURES

At the end of the year, £340,000 (2024: £340,000) was loaned to close family member of the director. Interest is to be provided on the balance at 3% per annum.