Ardtalla Estates Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: SC053058

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,880,202		5,913,376

			5,880,202		5,913,376
CURRENT ASSETS
Stocks	5	415,163		403,766
Debtors	6	50,406		69,302
Cash at bank and in hand		208,411		358,933

		673,980		832,001
Creditors: Amounts Falling Due Within One Year	7	(2,561,726 )		(2,334,367 )

NET CURRENT ASSETS (LIABILITIES)			(1,887,746 )		(1,502,366 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,992,456		4,411,010

Creditors: Amounts Falling Due After More Than One Year	8		(14,269 )		(28,537 )

NET ASSETS			3,978,187		4,382,473

CAPITAL AND RESERVES
Called up share capital	10		7,790,766		7,790,766
Revaluation reserve	11		2,929,236		2,929,236
Profit and Loss Account			(6,741,815 )		(6,337,529 )

SHAREHOLDERS' FUNDS			3,978,187		4,382,473

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Ardtalla Estates Limited

Balance Sheet (continued)

As At 31 December 2025

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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Rowlands

Director

16/09/2026

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Revaluation reserve	Profit and Loss Account	Total
	£	£	£	£
As at 1 January 2024	7,790,766	2,929,236	(5,951,476 )	4,768,526
Loss for the year and total comprehensive income	-	-	(386,053 )	(386,053)

As at 31 December 2024 and 1 January 2025	7,790,766	2,929,236	(6,337,529 )	4,382,473


Loss for the year and total comprehensive income	-	-	(404,286 )	(404,286)

As at 31 December 2025	7,790,766	2,929,236	(6,741,815 )	3,978,187

1. General Information

Ardtalla Estates Limited is a private company, limited by shares, incorporated in Scotland, registered number SC053058 . The registered office is 30 Mansefield Place, Port Ellen, Isle Of Islay, Argyll, PA42 7BJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

Basis of preparation

These financial statements have been prepared on the going concern basis because the company's immediate parent company and principal creditor (Ardmore Investments Limited) has confirmed that although the loan is repayable on demand they will continue to support the company for the following 12 months. Thus the company has sufficient resources to meet all other known liabilities when they fall due.

2.2. Turnover

Turnover represents amounts receivable in respect of the principle activity of farming net of VAT and discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are stated in the statement of financial position at cost or at a valuation provided by a Director, less any subsequent accumulated depreciation and subsequent accumulated impairement losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Land and Buildings	Valuation provided by Director
Other tangible assets	15% on cost
Motor Vehicles	15% on cost
Furniture, fittings and equipment	15% on cost
Wind turbine	5% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2024: 18)

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Ardtalla Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Land & Property
	Land and Buildings	Other tangible assets	Motor Vehicles	Furniture, fittings and equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	5,584,034	567,070	335,115	190,654	6,676,873
Additions	-	16,178	43,844	2,391	62,413
Disposals	-	(1,585 )	(37,435 )	-	(39,020 )

As at 31 December 2025	5,584,034	581,663	341,524	193,045	6,700,266

Depreciation
As at 1 January 2025	-	381,096	191,747	190,654	763,497
Provided during the period	-	38,491	17,964	112	56,567

As at 31 December 2025	-	419,587	209,711	190,766	820,064

Net Book Value
As at 31 December 2025	5,584,034	162,076	131,813	2,279	5,880,202

As at 1 January 2025	5,584,034	185,974	143,368	-	5,913,376

5. Stocks

	2025	2024
	£	£
Other inventories	410,163	403,766
Work in progress	5,000	-

	415,163	403,766

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	27,336	39,542
Other debtors	23,070	29,760

	50,406	69,302

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	14,268	14,268
Trade creditors	43,311	28,722
Other loans	2,480,001	2,280,001
Other creditors	24,146	11,376

	2,561,726	2,334,367

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Ardtalla Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	14,269	28,537

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	14,268	14,268
Later than one year and not later than five years	14,269	28,537

	28,537	42,805

	28,537	42,805

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	7,790,766	7,790,766

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	2,929,236	(6,337,529 )
Loss for the year and total comprehensive income	-	(404,286 )

As at 31 December 2025	2,929,236	(6,741,815 )

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