Company Registration No. SC240360 (Scotland)
Taste Of Arran Ltd.
Unaudited accounts
for the year ended 31 January 2026
Taste Of Arran Ltd.
Unaudited accounts
Contents
Taste Of Arran Ltd.
Company Information
for the year ended 31 January 2026
Company Number
SC240360 (Scotland)
Registered Office
Home Farm
Brodick
Isle of Arran
KA27 8DD
Scotland
Accountants
Arran Accountancy Limited
Alexanders
Brodick
Isle of Arran
KA27 8HF
Taste Of Arran Ltd.
Statement of financial position
as at 31 January 2026
Inventories
116,223
84,621
Cash at bank and in hand
122,620
110,996
Creditors: amounts falling due within one year
(108,881)
(133,939)
Net current assets
225,687
209,482
Total assets less current liabilities
239,392
209,482
Creditors: amounts falling due after more than one year
-
(3,924)
Provisions for liabilities
Net assets
236,788
205,558
Called up share capital
2
2
Profit and loss account
236,786
205,556
Shareholders' funds
236,788
205,558
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 director acknowledges his 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 20 October 2026 and were signed on its behalf by
Alastair Dobson
Director
Company Registration No. SC240360
Taste Of Arran Ltd.
Notes to the Accounts
for the year ended 31 January 2026
Taste Of Arran Ltd. is a private company, limited by shares, registered in Scotland, registration number SC240360. The registered office is Home Farm, Brodick, Isle of Arran, KA27 8DD, 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.
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.
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
over three years straight line
Motor vehicles
25% reducing balance
Other tangible fixed assets
over three years straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
Taste Of Arran Ltd.
Notes to the Accounts
for the year ended 31 January 2026
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 February 2025
10,837
-
10,837
At 31 January 2026
10,837
18,274
29,111
At 1 February 2025
10,837
-
10,837
Charge for the year
-
4,569
4,569
At 31 January 2026
10,837
4,569
15,406
At 31 January 2026
-
13,705
13,705
Amounts falling due within one year
Trade debtors
72,655
133,925
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
3,924
10,000
Trade creditors
24,997
30,867
Taxes and social security
5,007
-
Other creditors
70,985
89,358
8
Creditors: amounts falling due after more than one year
2026
2025
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).