Company Registration No. SC742202 (Scotland)
Morsgail Peatland Preservation Limited
Unaudited accounts
for the year ended 31 December 2025
Morsgail Peatland Preservation Limited
Company Information
for the year ended 31 December 2025
Director
Rachael Anne Scarr-Hall
Company Number
SC742202 (Scotland)
Registered Office
5 Atholl Crescent
Edinburgh
EH3 8EJ
United Kingdom
Accountants
Taxnfacts Ltd
Timbuckthree
9 New Tolsta
Isle of Lewis
HS2 0NN
Morsgail Peatland Preservation Limited
Statement of financial position
as at 31 December 2025
Intangible assets
360,701
44,468
Cash at bank and in hand
7,307
68,681
Creditors: amounts falling due within one year
(54,451)
(45,856)
Net current (liabilities)/assets
(44,662)
28,477
Total assets less current liabilities
316,039
72,945
Creditors: amounts falling due after more than one year
(412,829)
(103,845)
Net liabilities
(96,790)
(30,900)
Called up share capital
1
1
Profit and loss account
(96,791)
(30,901)
Shareholders' funds
(96,790)
(30,900)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and authorised for issue on 24 September 2026 and were signed on its behalf by
Rachael Anne Scarr-Hall
Director
Company Registration No. SC742202
Morsgail Peatland Preservation Limited
Notes to the Accounts
for the year ended 31 December 2025
Morsgail Peatland Preservation Limited is a private company, limited by shares, registered in Scotland, registration number SC742202. The registered office is 5 Atholl Crescent, Edinburgh, EH3 8EJ, United Kingdom.
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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Intangible fixed assets
Other
At 31 December 2025
364,798
At 31 December 2025
360,701
At 31 December 2024
44,468
Amounts falling due within one year
Accrued income and prepayments
195
5,057
Morsgail Peatland Preservation Limited
Notes to the Accounts
for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
45,333
45,031
7
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
126,252
60,000
Deferred income
286,577
43,845
The company is a subsidiary of Morsgail Estate Limited, a company incorporated in Scotland.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).