1 January 2025 false No description of principal activity Taxfiler 2024.6 SC400811business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC4008112024-12-31 SC4008112025-01-012025-12-31 SC400811business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC400811business:FilletedAccounts2025-01-012025-12-31 SC4008112025-12-31 SC400811business:Director12025-01-012025-12-31 SC400811business:RegisteredOffice2025-01-012025-12-31 SC4008112024-12-31 SC400811core:WithinOneYear2025-12-31 SC400811core:WithinOneYear2024-12-31 SC400811core:AfterOneYear2025-12-31 SC400811core:AfterOneYear2024-12-31 SC400811core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC400811core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC400811core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC400811core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC400811core:PreviouslyStatedAmount2025-12-31 SC400811core:PreviouslyStatedAmount2024-12-31 SC400811business:SmallEntities2025-01-012025-12-31 SC400811countries:Scotland2025-01-012025-12-31 SC400811core:PlantMachinery2025-01-012025-12-31 SC400811core:MotorVehicles2025-01-012025-12-31 SC400811core:FurnitureFittings2025-01-012025-12-31 SC400811core:ComputerEquipment2025-01-012025-12-31 SC400811core:Goodwill2024-12-31 SC400811core:IntangibleAssetsOtherThanGoodwill2024-12-31 SC400811core:Goodwill2025-12-31 SC400811core:IntangibleAssetsOtherThanGoodwill2025-12-31 SC400811core:LandBuildings2024-12-31 SC400811core:PlantMachinery2024-12-31 SC400811core:MotorVehicles2024-12-31 SC400811core:FurnitureFittings2024-12-31 SC400811core:ComputerEquipment2024-12-31 SC400811core:LandBuildings2025-12-31 SC400811core:PlantMachinery2025-12-31 SC400811core:MotorVehicles2025-12-31 SC400811core:FurnitureFittings2025-12-31 SC400811core:ComputerEquipment2025-12-31 SC400811core:LandBuildings2025-01-012025-12-31 SC4008112024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC400811 (Scotland)
The Arran Butcher Ltd Unaudited accounts for the year ended 31 December 2025
The Arran Butcher Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
The Arran Butcher Ltd Company Information for the year ended 31 December 2025
Director
David Gilbert McKinnon
Company Number
SC400811 (Scotland)
Registered Office
HARBOUR VIEW BLACKWATERFOOT ISLE OF ARRAN KA27 8EZ
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
- 3 -
The Arran Butcher Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
153,789 
161,847 
Current assets
Inventories
24,860 
24,860 
Debtors
6
48,726 
51,479 
Cash at bank and in hand
579 
788 
74,165 
77,127 
Creditors: amounts falling due within one year
7
(261,675)
(234,077)
Net current liabilities
(187,510)
(156,950)
Total assets less current liabilities
(33,721)
4,897 
Creditors: amounts falling due after more than one year
8
(22,808)
(34,623)
Provisions for liabilities
Deferred tax
(8,326)
(8,549)
Net liabilities
(64,855)
(38,275)
Capital and reserves
Called up share capital
30,000 
30,000 
Profit and loss account
(94,855)
(68,275)
Shareholders' funds
(64,855)
(38,275)
For the year ending 31 December 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 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 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 and authorised for issue on 28 August 2026 and were signed on its behalf by
David Gilbert McKinnon Director Company Registration No. SC400811
- 4 -
The Arran Butcher Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
The Arran Butcher Ltd is a private company, limited by shares, registered in Scotland, registration number SC400811. The registered office is HARBOUR VIEW, BLACKWATERFOOT, ISLE OF ARRAN, KA27 8EZ.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Reducing Balance
Motor vehicles
33% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
- 5 -
The Arran Butcher Ltd Notes to the Accounts for the year ended 31 December 2025
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred tax Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 January 2025
30,000 
3,765 
33,765 
At 31 December 2025
30,000 
3,765 
33,765 
Amortisation
At 1 January 2025
30,000 
3,765 
33,765 
At 31 December 2025
30,000 
3,765 
33,765 
Net book value
At 31 December 2025
- 
- 
- 
- 6 -
The Arran Butcher Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
122,031 
103,673 
14,996 
23,259 
10,565 
274,524 
At 31 December 2025
122,031 
103,673 
14,996 
23,259 
10,565 
274,524 
Depreciation
At 1 January 2025
9,789 
59,251 
14,445 
19,541 
9,651 
112,677 
Charge for the year
2,276 
4,442 
182 
930 
228 
8,058 
At 31 December 2025
12,065 
63,693 
14,627 
20,471 
9,879 
120,735 
Net book value
At 31 December 2025
109,966 
39,980 
369 
2,788 
686 
153,789 
At 31 December 2024
112,242 
44,422 
551 
3,718 
914 
161,847 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
546 
11,089 
Other debtors
48,180 
40,390 
48,726 
51,479 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
56,290 
56,223 
Obligations under finance leases and hire purchase contracts
4,224 
4,224 
Trade creditors
109,672 
101,905 
Taxes and social security
42,794 
26,265 
Other creditors
35,019 
31,784 
Accruals
13,676 
13,676 
261,675 
234,077 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
19,992 
27,583 
Obligations under finance leases and hire purchase contracts
2,816 
7,040 
22,808 
34,623 
9
Average number of employees
During the year the average number of employees was 11 (2024: 11).
- 7 -