REGISTERED NUMBER: SC065532 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Achtercairn Enterprises Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Macrae

D R Macrae Junior

SECRETARY:

D R Macrae Junior

REGISTERED OFFICE:

70 Birch Drive

Maryburgh

Dingwall

Ross-shire

IV7 8ES

REGISTERED NUMBER:

SC065532 (Scotland)

ACCOUNTANTS:

Leggatts Accountants Ltd

Kempfield Court

Dingwall

Highland

IV15 9RT

FIXED ASSETS

Tangible assets

4

3

3

Investment property

5

250,000

250,000

250,003

250,003

CURRENT ASSETS

Cash at bank

400

1,941

CREDITORS

Amounts falling due within one year

6

3,186

3,151

NET CURRENT LIABILITIES

(2,786

)

(1,210

)

TOTAL ASSETS LESS CURRENT LIABILITIES

247,217

248,793

PROVISIONS FOR LIABILITIES

34,380

34,380

NET ASSETS

212,837

214,413

CAPITAL AND RESERVES

Called up share capital

13,500

13,500

Revaluation reserve

7

194,278

194,278

Retained earnings

7

5,059

6,635

212,837

214,413

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

D R Macrae Junior - Director

1.	STATUTORY INFORMATION

Achtercairn Enterprises Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

16,385

5,570

309

22,264

DEPRECIATION

At 1 November 2024

and 31 October 2025

16,384

5,568

309

22,261

NET BOOK VALUE

At 31 October 2025

1

2

-

3

At 31 October 2024

1

2

-

3

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

250,000

NET BOOK VALUE

At 31 October 2025

250,000

At 31 October 2024

250,000

In the opinion of the Directors, the fair value of the property is not less than £250,000.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

2,730

2,696

Accrued expenses

456

455

3,186

3,151

7.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 November 2024

6,635

194,278

200,913

Deficit for the year

(1,576

)

(1,576

)

At 31 October 2025

5,059

194,278

199,337

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

D P Macrae

Balance outstanding at start of year

(1,265

)

(1,265

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,265

)

(1,265

)

D R Macrae Junior

Balance outstanding at start of year

(1,431

)

(1,397

)

Amounts repaid

(34

)

(34

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,465

)

(1,431

)