IRIS Accounts Production v26.1.10.61 SC456947 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC456947 2024-09-30 SC456947 2025-09-30 SC456947 2024-10-01 2025-09-30 SC456947 2023-09-30 SC456947 2023-10-01 2024-09-30 SC456947 2024-09-30 SC456947 ns15:Scotland 2024-10-01 2025-09-30 SC456947 ns14:PoundSterling 2024-10-01 2025-09-30 SC456947 ns10:Director1 2024-10-01 2025-09-30 SC456947 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC456947 ns10:SmallEntities 2024-10-01 2025-09-30 SC456947 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC456947 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC456947 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC456947 ns10:FullAccounts 2024-10-01 2025-09-30 SC456947 1 2024-10-01 2025-09-30 SC456947 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 SC456947 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 SC456947 ns10:Director2 2024-10-01 2025-09-30 SC456947 ns10:CompanySecretary1 2024-10-01 2025-09-30 SC456947 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC456947 ns5:CurrentFinancialInstruments 2025-09-30 SC456947 ns5:CurrentFinancialInstruments 2024-09-30 SC456947 ns5:Non-currentFinancialInstruments 2025-09-30 SC456947 ns5:Non-currentFinancialInstruments 2024-09-30 SC456947 ns5:ShareCapital 2025-09-30 SC456947 ns5:ShareCapital 2024-09-30 SC456947 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC456947 ns5:NetGoodwill 2024-10-01 2025-09-30 SC456947 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 SC456947 ns5:NetGoodwill 2024-09-30 SC456947 ns5:NetGoodwill 2025-09-30 SC456947 ns5:NetGoodwill 2024-09-30 SC456947 ns5:LeaseholdImprovements 2024-09-30 SC456947 ns5:PlantMachinery 2024-09-30 SC456947 ns5:FurnitureFittings 2024-09-30 SC456947 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 SC456947 ns5:PlantMachinery 2024-10-01 2025-09-30 SC456947 ns5:FurnitureFittings 2024-10-01 2025-09-30 SC456947 ns5:LeaseholdImprovements 2025-09-30 SC456947 ns5:PlantMachinery 2025-09-30 SC456947 ns5:FurnitureFittings 2025-09-30 SC456947 ns5:LeaseholdImprovements 2024-09-30 SC456947 ns5:PlantMachinery 2024-09-30 SC456947 ns5:FurnitureFittings 2024-09-30 SC456947 ns5:MotorVehicles 2024-09-30 SC456947 ns5:ComputerEquipment 2024-09-30 SC456947 ns5:MotorVehicles 2024-10-01 2025-09-30 SC456947 ns5:ComputerEquipment 2024-10-01 2025-09-30 SC456947 ns5:MotorVehicles 2025-09-30 SC456947 ns5:ComputerEquipment 2025-09-30 SC456947 ns5:MotorVehicles 2024-09-30 SC456947 ns5:ComputerEquipment 2024-09-30 SC456947 ns5:AdditionsToInvestments 2025-09-30 SC456947 ns5:CostValuation 2025-09-30 SC456947 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 SC456947 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 SC456947 ns5:DeferredTaxation 2024-09-30 SC456947 ns5:DeferredTaxation 2024-10-01 2025-09-30 SC456947 ns5:DeferredTaxation 2025-09-30 SC456947 ns10:OrdinaryShareClass2 2025-09-30 SC456947 ns10:OrdinaryShareClass3 2025-09-30

REGISTERED NUMBER: SC456947 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Balgove Larder Limited |

| Balgove Larder Limited (Registered number: SC456947) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Balgove Larder Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | W J P Docker

| H B Cheape

| SECRETARY: | H B Cheape

| REGISTERED OFFICE: | Balgove Larder

| Strathtyrum

| St Andrews

| Fife

| KY16 9SF

| REGISTERED NUMBER: | SC456947 (Scotland)

| ACCOUNTANTS: | A H & Co Ltd

| Chartered Accountants

| 6 Logie Mill

| Edinburgh

| Lothian

| EH7 4HG

| Balgove Larder Limited (Registered number: SC456947) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 435,778 |  | 405,899 |  |

Investments | 6 | 5,000 |  | - |  |

440,778 |  | 405,899 |  |

CURRENT ASSETS

Stocks | 304,734 |  | 250,440 |  |

Debtors | 7 | 197,738 |  | 123,118 |  |

Cash at bank and in hand | 362,507 |  | 376,562 |  |

864,979 |  | 750,120 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,209,372 |  | 1,019,066 |  |

NET CURRENT LIABILITIES | (344,393 | ) | (268,946 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 96,385 |  | 136,953 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (51,336 | ) | (46,007 | ) |

PROVISIONS FOR LIABILITIES | 10 | (36,123 | ) | (26,540 | ) |

NET ASSETS | 8,926 |  | 64,406 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 8,826 |  | 64,306 |  |

SHAREHOLDERS' FUNDS | 8,926 |  | 64,406 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Statement of Income and Retained Earnings has not been delivered.

| Balgove Larder Limited (Registered number: SC456947) |

Balance Sheet - continued

30 September 2025

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

W J P Docker - Director

| Balgove Larder Limited (Registered number: SC456947) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Balgove Larder Limited 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.

| The financial statements have been prepared on a going concern basis, the acceptability of which is dependent on the continued support of the directors and creditors.

| Turnover

| Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business, has been amortised evenly over its estimated useful life of five years.

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a straight line basis over its expected useful life as follows:

| Improvements to property |  | - |  | 10% per annum |  |

| Plant and machinery |  | - |  | 25% per annum |  |

| Fixture and fittings |  | - |  | 25% per annum |  |

| Motor vehicles |  | - |  | 10% per annum |  |

| Computer equipment |  | - |  | 25% per annum |  |

| Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. if such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.

| Balgove Larder Limited (Registered number: SC456947) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the profit and loss account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Provisions

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

| Exemption from preparing a cash flow statement

| Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 115 (2024 - 91 ) .

| Balgove Larder Limited (Registered number: SC456947) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 677,215 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 677,215 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 October 2024 | 590,941 |  | 362,236 |  | 170,079 |  |

| Additions | 54,409 |  | 55,713 |  | 12,576 |  |

| Disposals | - |  | (29,160 | ) | - |  |

| At 30 September 2025 | 645,350 |  | 388,789 |  | 182,655 |  |

| DEPRECIATION

| At 1 October 2024 | 351,885 |  | 324,645 |  | 146,618 |  |

| Charge for year | 52,834 |  | 20,096 |  | 13,468 |  |

| Eliminated on disposal | - |  | (29,160 | ) | - |  |

| At 30 September 2025 | 404,719 |  | 315,581 |  | 160,086 |  |

| NET BOOK VALUE

| At 30 September 2025 | 240,631 |  | 73,208 |  | 22,569 |  |

| At 30 September 2024 | 239,056 |  | 37,591 |  | 23,461 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 112,819 |  | 26,251 |  | 1,262,326 |  |

| Additions | - |  | 8,120 |  | 130,818 |  |

| Disposals | - |  | - |  | (29,160 | ) |

| At 30 September 2025 | 112,819 |  | 34,371 |  | 1,363,984 |  |

| DEPRECIATION

| At 1 October 2024 | 13,101 |  | 20,178 |  | 856,427 |  |

| Charge for year | 11,282 |  | 3,259 |  | 100,939 |  |

| Eliminated on disposal | - |  | - |  | (29,160 | ) |

| At 30 September 2025 | 24,383 |  | 23,437 |  | 928,206 |  |

| NET BOOK VALUE

| At 30 September 2025 | 88,436 |  | 10,934 |  | 435,778 |  |

| At 30 September 2024 | 99,718 |  | 6,073 |  | 405,899 |  |

| Balgove Larder Limited (Registered number: SC456947) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 5,000 |  |

| At 30 September 2025 | 5,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 5,000 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

| as restated |

£ | £ |

| Trade debtors | 44,511 |  | 39,094 |  |

| Other debtors | 153,227 |  | 84,024 |  |

197,738 |  | 123,118 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

| as restated |

£ | £ |

| Hire purchase contracts | 21,566 |  | 16,187 |  |

| Trade creditors | 666,423 |  | 497,493 |  |

| Taxation and social security | 240,333 |  | 112,931 |  |

| Other creditors | 281,050 |  | 392,455 |  |

1,209,372 |  | 1,019,066 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

| as restated |

£ | £ |

| Hire purchase contracts | 51,336 |  | 46,007 |  |

10. | PROVISIONS FOR LIABILITIES

| 30.9.25 |  | 30.9.24

| as restated |

£ | £ |

| Deferred tax | 36,123 |  | 26,540 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 26,540 |  |

| Provided during year | 9,583 |  |

| Balance at 30 September 2025 | 36,123 |  |

| Balgove Larder Limited (Registered number: SC456947) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: |  | as restated |

£ | £ |

| 50 | Ordinary A | £1 | 50 |  | 50 |  |

| 50 | Ordinary B | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| As at 30 September 2025, the company owed the directors £5,134 (2024: the directors owed the company £21,516).

13. | RELATED PARTY DISCLOSURES

| Related Party |  | Transaction |  | Transaction Value |  | Transaction Value |  | Balance receivable from/(payable to) related party as at |  | Balance receivable from/(payable to) related party as at |  |

|  | 30.09.25 |  | 30.09.24 |  | 30.09.25 |  | 30.09.24 |  |

|  | £ |  | £ |  | £ |  | £ |  |

| Director 1 |  | Loan |  | - |  | 150,000 |  | (150,000) |  | (150,000) |  |

| Director 2 |  | Dividends |  | (185,960) |  | (79,820) |  | - |  | - |  |

| (1) Partnership 1 |  | Loan |  | 100,000 |  | 345,850 |  | 100,000 |  | - |  |

|  | Purchases |  | (779,784) |  | (1,168,456) |  | - |  | (90,546) |  |

|  | Sales |  | 37,444 |  | 75,700 |  | 4,628 |  | 14,721 |  |

| (2) Shareholder 1 |  | Dividends |  | (37,803) |  | (16,000) |  | - |  | - |  |

| (3) Shareholder 2 |  | Loan |  | (8,100) |  | 8,955 |  | (205) |  | 7,895 |  |

|  | Dividends |  | (185,960) |  | (79,820) |  | - |  | - |  |

| (1) A partnership in which a director is a partner.

| (2) A shareholder of the company of which a director is a beneficiary.

| (3) A shareholder of the company is the spouse of a director.

14. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.