REGISTERED NUMBER: SC033837 (Scotland)

Allarburn Holdings Limited

Financial Statements For The Year Ended 31 July 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Mrs M Bain

REGISTERED OFFICE:

Park House Centre

South Street

Elgin

Moray

IV30 1JB

REGISTERED NUMBER:

SC033837 (Scotland)

ACCOUNTANTS:

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

FIXED ASSETS

Tangible assets

4

644,765

647,086

CURRENT ASSETS

Cash at bank

109,048

92,806

CREDITORS

Amounts falling due within one year

5

1,500

2,474

NET CURRENT ASSETS

107,548

90,332

TOTAL ASSETS LESS CURRENT LIABILITIES

752,313

737,418

CAPITAL AND RESERVES

Called up share capital

6

16,100

16,100

Revaluation reserve

7

259,178

259,178

Capital redemption reserve

7

22,900

22,900

Retained earnings

7

454,135

439,240

SHAREHOLDERS' FUNDS

752,313

737,418

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 30 September 2026 and were signed by:

Mrs M Bain - Director

1.	STATUTORY INFORMATION

Allarburn Holdings Limited 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Equipment

-

10% on reducing balance

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 or deferred 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

Equipment

Totals

£

£

£

COST OR VALUATION

At 1 August 2025

and 31 July 2026

623,880

40,878

664,758

DEPRECIATION

At 1 August 2025

-

17,672

17,672

Charge for year

-

2,321

2,321

At 31 July 2026

-

19,993

19,993

NET BOOK VALUE

At 31 July 2026

623,880

20,885

644,765

At 31 July 2025

623,880

23,206

647,086

Cost or valuation at 31 July 2026 is represented by:

Land and

buildings

Equipment

Totals

£

£

£

Valuation in 1996

20,928

-

20,928

Valuation in 2015

58,169

-

58,169

Valuation in 2019

142,500

-

142,500

Cost

402,283

40,878

443,161

623,880

40,878

664,758

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Other creditors

1,500

2,474

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.26

31.7.25

value:

£

£

10,732

Ordinary A

£1

10,732

10,732

5,368

Ordinary B

£1

5,368

5,368

16,100

16,100

7.

RESERVES

Capital

Retained

Revaluation

redemption

earnings

reserve

reserve

Totals

£

£

£

£

At 1 August 2025

439,240

259,178

22,900

721,318

Profit for the year

14,895

14,895

At 31 July 2026

454,135

259,178

22,900

736,213

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs M Bain.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Allarburn Holdings Limited for the year ended 31 July 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Allarburn Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Allarburn Holdings Limited and state those matters that we have agreed to state to the director of Allarburn Holdings Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Allarburn Holdings Limited and its director for our work or for this report.

It is your duty to ensure that Allarburn Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Allarburn Holdings Limited. You consider that Allarburn Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Allarburn Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

30 September 2026