REGISTERED NUMBER: SC524256 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Balhagan Equestrian Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W W Gibb

Ms F M Mackinnon

REGISTERED OFFICE:

The Stables

Bruntyards

Longmanhill

Banff

Aberdeenshire

AB45 3QT

REGISTERED NUMBER:

SC524256 (Scotland)

ACCOUNTANTS:

J M Taylor Accountants

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Tangible assets

4

8,409

10,523

CURRENT ASSETS

Cash at bank

-

1

CREDITORS

Amounts falling due within one year

5

118,842

114,257

NET CURRENT LIABILITIES

(118,842

)

(114,256

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(110,433

)

(103,733

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(110,633

)

(103,933

)

SHAREHOLDERS' FUNDS

(110,433

)

(103,733

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

W W Gibb - Director

Ms F M Mackinnon - Director

1.	STATUTORY INFORMATION

Balhagan Equestrian Services Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

35,295

DEPRECIATION

At 1 February 2025

24,772

Charge for year

2,114

At 31 January 2026

26,886

NET BOOK VALUE

At 31 January 2026

8,409

At 31 January 2025

10,523

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

1,889

865

Trade creditors

720

-

Taxation and social security

(40

)

(40

)

Other creditors

116,273

113,432

118,842

114,257