Company Registration No. SC063855 (Scotland)
Arran Dairies Limited
Unaudited accounts
for the year ended 31 January 2026
Arran Dairies Limited
Unaudited accounts
Contents
Arran Dairies Limited
Company Information
for the year ended 31 January 2026
Company Number
SC063855 (Scotland)
Registered Office
Home Farm
Brodick
Isle of Arran
KA27 8DD
Scotland
Accountants
Arran Accountancy Limited
Alexanders
Brodick
Isle of Arran
KA27 8HF
Arran Dairies Limited
Statement of financial position
as at 31 January 2026
Tangible assets
1,134,322
1,191,004
Inventories
109,614
113,335
Cash at bank and in hand
10,509
2,490
Creditors: amounts falling due within one year
(498,466)
(446,396)
Net current liabilities
(289,794)
(215,188)
Total assets less current liabilities
844,528
975,816
Creditors: amounts falling due after more than one year
(265,260)
(459,162)
Provisions for liabilities
Deferred tax
(98,986)
(87,560)
Net assets
480,282
429,094
Called up share capital
10,000
10,000
Capital redemption reserve
5,000
5,000
Profit and loss account
465,282
414,094
Shareholders' funds
480,282
429,094
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. SC063855
Arran Dairies Limited
Notes to the Accounts
for the year ended 31 January 2026
Arran Dairies Limited is a private company, limited by shares, registered in Scotland, registration number SC063855. 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:
Land & buildings
2% straight line
Plant & machinery
15% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
over 3 years straight line
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
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
947,684
741,083
75,141
6,270
1,770,178
Additions
-
11,336
-
-
11,336
At 31 January 2026
947,684
752,419
75,141
6,270
1,781,514
At 1 February 2025
63,257
455,011
54,636
6,270
579,174
Charge for the year
18,520
46,422
3,076
-
68,018
At 31 January 2026
81,777
501,433
57,712
6,270
647,192
At 31 January 2026
865,907
250,986
17,429
-
1,134,322
At 31 January 2025
884,427
286,072
20,505
-
1,191,004
Arran Dairies Limited
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Trade debtors
15,193
23,996
Accrued income and prepayments
2,371
2,029
Other debtors
70,985
89,358
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
53,518
60,000
Obligations under finance leases and hire purchase contracts
41,865
41,865
Trade creditors
106,190
88,450
Taxes and social security
31,084
2,891
Other creditors
98,124
98,124
Loans from directors
123,050
123,050
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
39,429
81,294
Other creditors
69,164
91,667
Deferred income
115,000
200,000
8
Transactions with related parties
Other debtors due within one year include £70,985 (2025 - £89,358) due from a company related by virtue of common control. This loan is repayable on demand and does not bear interest. The same company paid £60,840 (2025 - £58,945) towards joint running costs in the year.
9
Average number of employees
During the year the average number of employees was 11 (2025: 11).