1 February 2025 false No description of principal activity Taxfiler 2024.6 SC501835business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC5018352025-01-31 SC5018352025-02-012026-01-31 SC501835business:AuditExemptWithAccountantsReport2025-02-012026-01-31 SC501835business:FilletedAccounts2025-02-012026-01-31 SC5018352026-01-31 SC501835business:Director12025-02-012026-01-31 SC501835business:Director22025-02-012026-01-31 SC501835business:RegisteredOffice2025-02-012026-01-31 SC5018352025-01-31 SC501835core:WithinOneYear2026-01-31 SC501835core:WithinOneYear2025-01-31 SC501835core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 SC501835core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC501835core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC501835core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC501835core:PreviouslyStatedAmount2026-01-31 SC501835core:PreviouslyStatedAmount2025-01-31 SC501835business:SmallEntities2025-02-012026-01-31 SC501835countries:Scotland2025-02-012026-01-31 SC501835core:PlantMachinery2025-02-012026-01-31 SC501835core:Goodwill2025-01-31 SC501835core:Goodwill2026-01-31 SC501835core:PlantMachinery2025-01-31 SC501835core:PlantMachinery2026-01-31 SC5018352024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC501835 (Scotland)
Arran Active Ltd Unaudited accounts for the year ended 31 January 2026
Arran Active Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Arran Active Ltd Company Information for the year ended 31 January 2026
Directors
Andrew Howard Walsh Juliette Walsh
Company Number
SC501835 (Scotland)
Registered Office
Arran Active Ltd Shore Road Brodick Isle of Arran KA27 8AJ Scotland
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
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Arran Active Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
6,354 
8,182 
Current assets
Inventories
337,208 
333,225 
Debtors
6
27,473 
23,868 
Cash at bank and in hand
582,826 
802,642 
947,507 
1,159,735 
Creditors: amounts falling due within one year
7
(60,809)
(95,739)
Net current assets
886,698 
1,063,996 
Net assets
893,052 
1,072,178 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
892,952 
1,072,078 
Shareholders' funds
893,052 
1,072,178 
For the year ending 31 January 2026 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 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 of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by
Andrew Howard Walsh Director Company Registration No. SC501835
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Arran Active Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Arran Active Ltd is a private company, limited by shares, registered in Scotland, registration number SC501835. The registered office is Arran Active Ltd, Shore Road, Brodick, Isle of Arran, KA27 8AJ, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2025
70,000 
At 31 January 2026
70,000 
Amortisation
At 1 February 2025
70,000 
At 31 January 2026
70,000 
Net book value
At 31 January 2026
- 
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Arran Active Ltd Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2025
36,984 
At 31 January 2026
36,984 
Depreciation
At 1 February 2025
28,802 
Charge for the year
1,828 
At 31 January 2026
30,630 
Net book value
At 31 January 2026
6,354 
At 31 January 2025
8,182 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,738 
2,487 
Accrued income and prepayments
16,735 
16,381 
Other debtors
5,000 
5,000 
27,473 
23,868 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
33,868 
32,319 
Trade creditors
12,073 
24,247 
Taxes and social security
10,943 
36,673 
Other creditors
1,941 
- 
Accruals
1,984 
2,500 
60,809 
95,739 
8
Average number of employees
During the year the average number of employees was 18 (2025: 17).
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