of the Directors audited Fi Year Ended 31 Mareh 202
Arbuthnolt Cot)M)wni En li5¢s Litnited e Financial Stst¢m¢nts End 31 March 2ff25 fotthe Company LnfoTm*iort Report of the Director5 Jn¢ome Ststernent Balance Sheet Notes th the Financia] Sthternents Rq)ort of the Accountants Detsiled In¢om¢ 4TKI Expcnditur¢ Account
Arbuthnott Communi ses Limitrd Com Inf0mlI0 ed 31 March 202) DlREcfoRS: Viseount of Athithnou I WilliaILl%)n M Adam J Arbuthnott A Jones REGISTERED OFFICE: Kirk¢on Famx Laurenceki AB30 INA REGISTERED )TrFMBER: SC136701 (Scoilandl ACCOUTr1TTS. MacDollald ACCOUntsn S¢Trryc¢s I l Marga¥et Sttret Siooehai'¢n AB39 2AY Page I
f the Direeto The dirttt0rspjlthetr Yerth with the sthtEments ofthe cottlpwforthe ye4r ended 31 March 2025. DIREcfoRS The directo showubelow baveheld office ¢knring wlw)ie of tbepeti¢yl fr(Mn l April 2024 to the date of this reporL viscou of Athithnott I Williamson J Arfouthnott AJones C Arbuthnott This ret h&8 Iwi wepared ill Kcord with the pTovisioo8 of Part 15 of the CompDie¥ Act 2[ relating to sDll ON BEHALF OF TUE BOARD: 21 October2025
Arb ni ris Limitrd Incortle Statement the Year En ed 31 March 2025 31J_25 31.3.24 TLRNOVER OPERATIINGSURPLUS and SURPLLS BEFORE TAXATIOP* Tax on Su1 SURPLUS FOR THE FLNADICIAL YEAR The no fonn pan ofthese fmancial PaEe 3
31.325 31.3.24 FIXED ASSET6 lnvesttllents Itj) CREDrroRS Amounts fal]iD8 Trithin oneyear {1) (li) LIABILITIES 31 March 2025. Th¢ hav¢ not r4ulltyJ th¢ con¥Any to obtsin 8n audit of its fancIal for tb¢ year ended 31 March 2025 in accorkn with SectioTt 476 of the Comwits Act 2(Kl6. The diwtors a¢knowled8e theirresptI1IIlItt for. (a) ensuriug that the company ke¢ps accouNing which c4)mpty wÈth s.04 386 and 387 of the Companie5 Art 2006 and Q>) prepatitig fi141 st&teMe whieb giv¢ a tru¢ alld view of the stste of of tbe company at the eThl of cach fiDancial year aad of its Surp1 or d¢fi¢it cach financi year in accord with th¢ rquirernents of S&tion8 394 and 395 and which othttw Comply Trith the requiremats of the Comp9nies Act 2(x)6 re]atiti8 to financial so faros applicable to the company. i1Oll its behalf by.
AEbuthnott Communi Ent ses Limitrd Not sto Financ¥a] Staiements the YcaT Ended 31 March 2025 STATUTORY INFORMATION Arbuthnott Comrnunity Enterprises Limited is a private c4)rnpany. limit( by guardnie¢. re$t¢d in Scotland T conw8nls regL#ered numkn and rWsled office addr¢s5 can be found onthe CODVY InforntiOn page. ACCOUNTING POLICIES Bas5$ of prep#ring the fi4<11 st4teiDeDts These financial slaiemetjis hair been p]yawJ in accorda¢ with FinaTrcial RqrtIng Standard 102 "The Financial RqN)rtillg Standard applacabl¢ in the UK and Republic of Iland. irtluding thc provisions of Sertion IA "Small Entiti. and the coTnwaICs Ad 2¢))6. The financial mtements have been prepared under the historieal cost conventi¢)n. lllvestrnents ith subsid1e5 Investh)ents in subsid]"ary undeTtski]w are recwised cOsl Taxatio T&xation for the year comprisu alellI and defej taL is recognised in the Income Statement, except to the extent that it relat¢s to Jt¢JD5 r¢rogni5ed in other comprehensive income or dirtttly in equity. Curreni or defeTrtyJ and liabilitifs arc not discounted. Cutrent tax is recognis ai the amount of tax payable using Tate5 and law5 that have been enacted or substsniLvelv etjacted by the bAlan¢¢ 5hM dat¢. Deferred txx DefeTrtd Js recogni5 in respect of all timing differences have originatrd bui I1 r¢vers¢d at the bal8n¢e sheet date. TimiTLg differences arise from the inclusion of income and expenses in tax &sse5sments in periods ditTereni from those in w'hich they are recogni5ed in fmancial sthtements. Deferrnj tax is MeaSLW using tax rdte5 and laws that Imve been Cnaed or 5ubst2ntiv¢ly enac1 by the year ej and thai are ex[¢tl to apply 10 ihe reversal of the tittling difference. Unrelieved tax losses and other defe &S5eTS are recognised only io the extent that it is probable ihRI they will b¢ r¢covered &gaiDS1 th¢ revetsal of deferred tax liabilities oiother fiJttKe labItpr0fits. EMPLOYEES AND DIRECTORS The Avernge nurnEtr of employees durnjg ihe yesrw&s NIL (2024. NIL). FIXED ASSET INvEsTlENTs Slwes up undertakÈngs COST At l April ?024 d 31 March 2025 100 NET BOOK VALI Al 31 Mar¢h 2025 100 At 31 Mareh 2024 l(K> Pagt 5 ¢ontinu...
Limit Notes to iht Finan for the Y¢at Ended 31 March 2 tinued 25 CREDITORS: AMOUNTS FALLL%G DUE wfrHIN YEAR 31.3.25 31.3.24 crcditors Page 6
Arbuthnott Commwji ses Limited on ofthe A t2nts to the Dircctots of Arbuthnott Communi EThte rises Litnited As describ on the Balance SIKet y(yJ art rwnsilble for prep8ration of the fiDallcial statements for the year ended 31 Mateh 2025 set out on pages three ty six and you consider the c(>mpany is exempt from an audii. In accordance with your in5truclions. we htye ¢ompilcd the nalated financial statements ordei to assist you to fulfil your statutory r¢spoJJ5ibilities, from the accountÈD8 records atKI infoTll]ation and explanations supplied to us. MacDonaLd Accoulltsncy SeICe5 I l Margaret Street Stonehaven AbeTdeenshire AB39 2AY This page does noi fonn pan of the 5raNwry financial statements Page 7
Deiailed YnLome Ex enditur¢ ALtiiiini for the Year End 31 Marcb 2025 Jl.3.25 31.3.24 NET SURPLLS This page noi form of the ststtttory firCl statements Page 8