Aberuchill Management Limited - Filleted accounts

Registered number

SC284866

Aberuchill Management Limited

Filleted Accounts

31 December 2025

Aberuchill Management Limited
Registered number:		SC284866
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1			1
Tangible assets	4		156,047			208,230
			156,048			208,231

Current assets
Stocks		250,016			240,915
Debtors	5	69,156			115,402
Cash at bank and in hand		124,431			36,711
		443,603			393,028

Creditors: amounts falling due within one year	6	(815,571)			(609,410)

Net current liabilities			(371,968)			(216,382)

Net liabilities			(215,920)			(8,151)

Capital and reserves
Called up share capital			289,400			289,400
Profit and loss account			(505,320)			(297,551)

Shareholders' funds			(215,920)			(8,151)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Hitesh Sangtani
Director
Approved by the board on 23 July 2026

Aberuchill Management Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going Concern Basis
	The directors have prepared the financial statements on the going concern basis of accounting after considering the company’s current financial position, its cash flow forecasts and the availability of continuing support from its shareholder. The directors have assessed the company’s ability to continue as a going concern for the period of at least 12 months from the date of approval of the financial statements and have concluded that the company will be able to meet its liabilities as they fall due. In making that assessment, the directors have considered: the company's current trading performance and order book, forecast cash flows and working capital requirements, existing financial arrangements, capitalisation of funds advanced for the development of the estate, far, woodlands and for remedying the damage caused by the recent series of storms from a relasted party in the amount of £786,016 completed in July 2016. On the basis of that review, the directors consider that there is no material uncertainty that may cast significant doubt on the company's ability to continue as a going concern.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		1


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							1
	At 31 December 2025							1

	Amortisation
	At 31 December 2025							-

	Net book value
	At 31 December 2025							1
	At 31 December 2024							1

	The intangible asset represents Carbon Credits which are not being depreciated.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	223,499		268,150		204,759		696,408
	Additions	-		-		15,000		15,000
	At 31 December 2025	223,499		268,150		219,759		711,408

	Depreciation
	At 1 January 2025	156,640		219,461		112,077		488,178
	Charge for the year	23,808		13,251		30,124		67,183
	At 31 December 2025	180,448		232,712		142,201		555,361

	Net book value
	At 31 December 2025	43,051		35,438		77,558		156,047
	At 31 December 2024	66,859		48,689		92,682		208,230


5	Debtors					2025		2024
£							£

	Trade debtors					21,700		15,402
	Other debtors					47,456		100,000
						69,156		115,402


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					10,748		27,309
	Taxation and social security costs					(6,993)		(10,476)
	Other creditors					811,816		592,577
						815,571		609,410


7	Other information

	Aberuchill Management Limited is a private company limited by shares and incorporated in England. Its registered office is:
	11/1 Portland Place
	North Junction Street, Leith
	Edinburgh
	Scotland
	EH6 6LA