REGISTERED NUMBER: SC617645 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Arcade Bar Haggis And Whisky House Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A Brudnowska

REGISTERED OFFICE:

48 Cockburn Street

Edinburgh

MIDLOTHIAN

EH1 1PB

REGISTERED NUMBER:

SC617645 (Scotland)

ACCOUNTANTS:

Cowan & Partners Limited

60 Constitution Street

Edinburgh

EH6 6RR

FIXED ASSETS

Tangible assets

4

11,458

10,846

CURRENT ASSETS

Stocks

10,232

13,044

Debtors

5

14,754

15,480

Cash at bank

44,640

38,412

69,626

66,936

CREDITORS

Amounts falling due within one year

6

188,318

178,035

NET CURRENT LIABILITIES

(118,692

)

(111,099

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(107,234

)

(100,253

)

PROVISIONS FOR LIABILITIES

2,865

2,712

NET LIABILITIES

(110,099

)

(102,965

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(110,101

)

(102,967

)

(110,099

)

(102,965

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2026 and were signed by:

Ms A Brudnowska - Director

1.	STATUTORY INFORMATION

Arcade Bar Haggis And Whisky House Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Although the company has made a loss in the year ended 31 March 2026, the accounts have been prepared on the going concern basis, on the basis that the director will continue to financially support the company. It is expected that the company will make a profit in the year ended 31 March 2027.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

17,648

2,649

1,832

22,129

Additions

4,111

320

-

4,431

At 31 March 2026

21,759

2,969

1,832

26,560

DEPRECIATION

At 1 April 2025

7,919

1,532

1,832

11,283

Charge for year

3,460

359

-

3,819

At 31 March 2026

11,379

1,891

1,832

15,102

NET BOOK VALUE

At 31 March 2026

10,380

1,078

-

11,458

At 31 March 2025

9,729

1,117

-

10,846

An impairment review was carried out at the year end and there were no signs of impairment noted.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,666

8,106

Other debtors

13,088

7,374

14,754

15,480

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

19,003

13,625

Taxation and social security

24,492

28,179

Other creditors

144,823

136,231

188,318

178,035