Company Registration No. SC419239 (Scotland)
Felicity's Arran Ltd
Unaudited accounts
for the year ended 31 March 2026
Felicity's Arran Ltd
Unaudited accounts
Contents
Felicity's Arran Ltd
Company Information
for the year ended 31 March 2026
Directors
Thomas Lovell Stanton Young
Felicity-Jayne Louise Murray Young
Company Number
SC419239 (Scotland)
Registered Office
Tigh An Og
Whiting Bay
Isle of Arran
Isle of Arran
KA27 8QR
Scotland
Accountants
Arran Accountancy Limited
Alexanders
Brodick
Isle of Arran
KA27 8HF
Felicity's Arran Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
252,909
255,088
Cash at bank and in hand
13
69
Creditors: amounts falling due within one year
(93,943)
(94,803)
Net current liabilities
(88,078)
(94,725)
Total assets less current liabilities
164,831
160,363
Creditors: amounts falling due after more than one year
(63,591)
(61,758)
Called up share capital
100
100
Profit and loss account
101,140
98,505
Shareholders' funds
101,240
98,605
For the year ending 31 March 2026 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 1 September 2026 and were signed on its behalf by
Felicity-Jayne Louise Murray Young
Director
Company Registration No. SC419239
Felicity's Arran Ltd
Notes to the Accounts
for the year ended 31 March 2026
Felicity's Arran Ltd is a private company, limited by shares, registered in Scotland, registration number SC419239. The registered office is Tigh An Og, Whiting Bay, Isle of Arran, Isle of Arran, KA27 8QR, Scotland.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Land & buildings
No depreciation
Plant & machinery
25% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Felicity's Arran Ltd
Notes to the Accounts
for the year ended 31 March 2026
5
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 April 2025
250,040
50,147
300,187
Disposals
-
(7,445)
(7,445)
At 31 March 2026
250,040
42,702
292,742
At 1 April 2025
-
45,099
45,099
Charge for the year
-
956
956
On disposals
-
(6,222)
(6,222)
At 31 March 2026
-
39,833
39,833
At 31 March 2026
250,040
2,869
252,909
At 31 March 2025
250,040
5,048
255,088
Amounts falling due within one year
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2026
2025
Loans from directors
93,343
93,398
8
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
63,591
61,758
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).