Falkirk Highland Cattle Company Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC437816

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		35,635		13,414

			35,635		13,414
CURRENT ASSETS
Stocks	5	3,275		12,200
Debtors	6	8,420		331
Cash at bank and in hand		132		284

		11,827		12,815
Creditors: Amounts Falling Due Within One Year	7	(153,029 )		(114,858 )

NET CURRENT ASSETS (LIABILITIES)			(141,202 )		(102,043 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(105,567 )		(88,629 )

NET LIABILITIES			(105,567 )		(88,629 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(105,667 )		(88,729 )

SHAREHOLDERS' FUNDS			(105,567)		(88,629)

Page 1

Page 2

Falkirk Highland Cattle Company Ltd

Balance Sheet (continued)

As At 30 November 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ian Lindsay

Director

26th June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Falkirk Highland Cattle Company Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC437816 . The registered office is Mill House, Bidgend Road, Avonbridge, FK1 2NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33.3% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	10,821	42,640	915	54,376
Additions	-	35,499	332	35,831
Disposals	-	(10,000 )	-	(10,000 )

As at 30 November 2025	10,821	68,139	1,247	80,207

Depreciation
As at 1 December 2024	9,946	30,412	604	40,962
Provided during the period	505	11,932	422	12,859
Disposals	-	(9,249 )	-	(9,249 )

As at 30 November 2025	10,451	33,095	1,026	44,572

Net Book Value
As at 30 November 2025	370	35,044	221	35,635

As at 1 December 2024	875	12,228	311	13,414

Page 3

Page 4

Falkirk Highland Cattle Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Stocks

	2025	2024
	£	£
Stock	3,275	12,200

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,084	-
VAT	7,336	331

	8,420	331

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	798	799
Director's loan account	152,231	114,059

	153,029	114,858

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100