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Company Registration No. 02559096 (England and Wales)
Ailsa Craig Trading Co Limited Unaudited accounts for the year ended 30 November 2025
Ailsa Craig Trading Co Limited Unaudited accounts Contents
Page
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Ailsa Craig Trading Co Limited Company Information for the year ended 30 November 2025
Directors
Margaret Sibbald Grant Sibbald
Company Number
02559096 (England and Wales)
Registered Office
PARC LE BREOS COURT PENMAEN SWANSEA SA3 2HA
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Ailsa Craig Trading Co Limited Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
209,246 
211,844 
Current assets
Cash at bank and in hand
3,821 
2,322 
Creditors: amounts falling due within one year
(27,242)
(67,601)
Net current liabilities
(23,421)
(65,279)
Total assets less current liabilities
185,825 
146,565 
Creditors: amounts falling due after more than one year
(86,441)
(49,838)
Net assets
99,384 
96,727 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
120,000 
120,000 
Profit and loss account
(20,618)
(23,275)
Shareholders' funds
99,384 
96,727 
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by
Margaret Sibbald Director Company Registration No. 02559096
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Ailsa Craig Trading Co Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Ailsa Craig Trading Co Limited is a private company, limited by shares, registered in England and Wales, registration number 02559096. The registered office is PARC LE BREOS COURT, PENMAEN, SWANSEA, SA3 2HA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Fixed assets are originally recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Land & buildings
50 years straight line
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 December 2024
259,855 
At 30 November 2025
259,855 
Depreciation
At 1 December 2024
48,011 
Charge for the year
2,598 
At 30 November 2025
50,609 
Net book value
At 30 November 2025
209,246 
At 30 November 2024
211,844 
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Ailsa Craig Trading Co Limited Notes to the Accounts for the year ended 30 November 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
11,112 
11,889 
Taxes and social security
1,433 
1,408 
Other creditors
- 
18,617 
Loans from directors
14,697 
35,687 
27,242 
67,601 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
86,441 
25,469 
Trade creditors
- 
5,300 
Other creditors
- 
19,069 
86,441 
49,838 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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