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
Inf0m￿lI0
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
ACCOUTr1T￿￿TS.
MacDollald ACCOUntsn￿ S¢Trryc¢s
I l Marga¥et Sttret
Siooehai'¢n
AB39 2AY
Page I

f the Direeto
The dirttt0rspj￿lthetr 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 re￿t h&8 Iwi wepared ill Kcord￿ with the pTovisioo8 of Part 15 of the CompDie¥ Act 2[￿ relating to sD￿ll
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 Su￿1
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 f￿ancIal for tb¢ year ended
31 March 2025 in accorkn with SectioTt 476 of the Comwits Act 2(Kl6.
The diwtors a¢knowled8e theirresp￿￿tI1IIlItt for.
(a) ensuriug that the company ke¢ps accouNing which c4)mpty wÈth s￿￿.0￿4 386 and 387 of the Companie5
Art 2006 and
Q>) prepatitig fi￿￿￿141 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.
i1￿￿Oll 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￿$t¢￿d in Scotland
T￿ conw8nls regL#ered numkn and rWsle￿d office addr¢s5 can be found onthe CODVY Inforn￿tiOn page.
ACCOUNTING POLICIES
Bas5$ of prep#ring the fi￿4￿<1￿1 st4teiDeDts
These financial slaiemetjis hair been p]yawJ in accorda￿¢ with FinaTrcial Rq￿rtIng Standard 102 "The
Financial RqN)rtillg Standard applacabl¢ in the UK and Republic of I￿land. irtluding thc provisions of Sertion
IA "Small Entiti￿. and the coTnwa￿ICs Ad 2¢))6. The financial mtements have been prepared under the
historieal cost conventi¢)n.
lllvestrnents ith subsid1￿e5
Investh)ents in subsid]"ary undeTtski]w are recwised ￿cOsl
Taxatio
T&xation for the year comprisu al￿ellI and defe￿￿j 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 I￿1 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 Cna￿ed or 5ubst2ntiv¢ly enac1￿ by the year e￿j and thai are ex[￿¢t￿l 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 INvEsT￿lENTs
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 th￿e ￿na￿lated 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 Se￿ICe5
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 fir￿C￿l statements
Page 8