Company No: SC801191 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Tangible assets	3	47,763		19,863
		47,763		19,863
Creditors: amounts falling due within one year	4	( 53,937)		( 22,557)
Net current liabilities		(53,937)		(22,557)
Total assets less current liabilities		(6,174)		(2,694)
Net liabilities		( 6,174)		( 2,694)
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		( 6,274 )		( 2,794 )
Total shareholders' deficit		( 6,174)		( 2,694)

For the financial year ending 31 March 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of An Torran Limited (registered number: SC801191) were approved and authorised for issue by the Director on 26 July 2026. They were signed on its behalf by:

Alasdair Rae Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

An Torran Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Bousd, Leny Feus, Callander, FK17 8AS, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £6,174. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Construction contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the Balance Sheet date. This is normally measured by the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, except where this would not be representative of the stage of completion. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Assets under construction

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	Year ended 31.03.2026		Period from 01.03.2024 to 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Assets under construc- tion		Total
	£		£
Cost
At 01 April 2025	19,863		19,863
Additions	27,900		27,900
At 31 March 2026	47,763		47,763
Accumulated depreciation
At 01 April 2025	0		0
At 31 March 2026	0		0
Net book value
At 31 March 2026	47,763		47,763
At 31 March 2025	19,863		19,863

4. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Other creditors	53,937		22,557

5. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
45 Class A ordinary shares of £ 1.00 each	45		45
45 Class B ordinary shares of £ 1.00 each	45		45
10 Class C ordinary shares of £ 1.00 each	10		10
	100		100

6. Related party transactions

Transactions with the entity's director

	31.03.2026		31.03.2025
	£		£
Amounts owed to Key Management Personnel	50,998		19,797

Included in creditors is a balance due to the director.
The loan is unsecured, interest free, and repayable on demand.