WOODBURN TROUT FISHERY LIMITED


Directors	BANKIER, Alexander Louden
	BANKIER, Ryan


Registered Address	Alb & Sons Limited Deacons Road
	Kilsyth
	Glasgow
	G65 0BN


Registered Number	SC515396 (Scotland)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		36,835		39,247
			36,835		39,247
Current assets
Cash at bank and on hand		1,681		707
		1,681		707
Creditors amounts falling due within one year	4	(4,830)		(16,865)
Net current assets (liabilities)			(3,149)		(16,158)
Total assets less current liabilities			33,686		23,089
Net assets			33,686		23,089
Capital and reserves
Called up share capital			100		100
Profit and loss account			33,586		22,989
Shareholders' funds			33,686		23,089

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 23 September 2026, and are signed on its behalf by:

BANKIER, Alexander Louden
Director
Registered Company No. SC515396

WOODBURN TROUT FISHERY LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates, and value-added tax. Turnover includes revenue earned from the sale of goods and the provision of services.

	Revenue from sale of goods
	Revenue is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer. This usually occurs upon physical delivery to the customer.

	Revenue from rendering of services
	Revenue from cost-plus or time-and-materials service contracts is recognised as the services are performed. For fixed-price service contracts, revenue is recognised by reference to the stage of completion of the contract activity at the balance sheet da

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	25	-

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	83,856
	At 30 September 25	83,856
	Depreciation and impairment
	At 01 October 24	44,609
	Charge for year	2,412
	At 30 September 25	47,021
	Net book value
	At 30 September 25	36,835
	At 30 September 24	39,247

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	3,521	1,293
Other creditors	309	14,624
Accrued liabilities and deferred income	1,000	948
Total	4,830	16,865

5.	Directors advances, credits and guarantees
	At the year-end, there was a balance due to the Directors from Woodburn Trout Fishery of £234 (2024: £14,550). This loan is interest-free and is repayable on demand.

6.	Controlling party
	There is no ultimate controlling party.