REGISTERED NUMBER: SC455133 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Durness Estate (UK) Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C I Wilson

R D Boyd

S N Menneer

SECRETARY:

C M B Menneer

REGISTERED OFFICE:

Churches House

1 Kirk Street

Dunblane

PERTHSHIRE

FK15 0AL

REGISTERED NUMBER:

SC455133 (Scotland)

ACCOUNTANTS:

Helen Lowe Ltd

17/21 East Mayfield

Edinburgh

Lothian

EH9 1SE

FIXED ASSETS

Tangible assets

4

177,000

177,000

CURRENT ASSETS

Cash at bank

14,889

11,992

CREDITORS

Amounts falling due within one year

5

45,452

48,740

NET CURRENT LIABILITIES

(30,563

)

(36,748

)

TOTAL ASSETS LESS CURRENT LIABILITIES

146,437

140,252

CAPITAL AND RESERVES

Called up share capital

3,385

3,385

Share premium

4,880

4,880

Revaluation reserve

6

108,462

108,462

Retained earnings

29,710

23,525

SHAREHOLDERS' FUNDS

146,437

140,252

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 29 July 2026 and were signed on its behalf by:

C M B Menneer - Director

1.	STATUTORY INFORMATION

Durness Estate (UK) Ltd. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

not provided

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

Land and

buildings

£

COST

At 1 August 2024

and 31 July 2025

177,000

NET BOOK VALUE

At 31 July 2025

177,000

At 31 July 2024

177,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

755

740

Taxation and social security

1,516

517

Other creditors

43,181

47,483

45,452

48,740

6.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

108,462