REGISTERED NUMBER: SC466977 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

The Urchin Coll Ltd

Page

Balance Sheet

1

Chartered Accountants' Report

3

FIXED ASSETS

35,022

10,264

CURRENT ASSETS

89,833

70,844

PREPAYMENTS AND ACCRUED INCOME

644

572

CREDITORS

Amounts falling due within one year

(17,209

)

(11,914

)

NET CURRENT ASSETS

73,268

59,502

TOTAL ASSETS LESS CURRENT LIABILITIES

108,290

69,766

ACCRUALS AND DEFERRED INCOME

(10,095

)

(3,717

)

NET ASSETS

98,195

66,049

CAPITAL AND RESERVES

98,195

66,049

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

The Urchin Coll Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC466977

Registered office:

The Urchin

Arinagour

Isle of Coll

PA78 6SY

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 7 (2024 - 2 ) .

3.	OPERATING LEASE AGREEMENT

The minimum lease payments under an operating lease agreement to occupy the Island Cafe, Arinagour, Isle of Coll, until 31 January 2040 fall due as follows:

30/11/25

30/11/24

£

£

Within one year

6,000

-

Between one and five years

24,000

-

In more than five years

55,500

-

85,500

-

The lease is cancellable at any stage on giving the landlords three months written notice.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

G W Cole - Director

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Urchin Coll Ltd for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of The Urchin Coll Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Urchin Coll Ltd and state those matters that we have agreed to state to the director of The Urchin Coll Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that The Urchin Coll Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Urchin Coll Ltd. You consider that The Urchin Coll Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Urchin Coll Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Campbell Stewart MacLennan & Co

Chartered Accountants

Unit 3, Broom Place

Portree

Highland

IV51 9HL

31 August 2026