REGISTERED NUMBER: SC301506 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Fernoch Limited

Page

Balance Sheet

1

FIXED ASSETS

151,279

151,816

CURRENT ASSETS

637,661

576,434

CREDITORS

Amounts falling due within one year

(301,876

)

(135,266

)

NET CURRENT ASSETS

335,785

441,168

TOTAL ASSETS LESS CURRENT LIABILITIES

487,064

592,984

CAPITAL AND RESERVES

487,064

592,984

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Fernoch Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC301506

Registered office:

Upper Achachenna

Kilchrenan

Taynuilt

PA35 1HG

2.	AVERAGE NUMBER OF EMPLOYEES

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

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2026 and were signed on its behalf by:

C Leitch - Director

Mrs S B Leitch - Director