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REGISTERED NUMBER: SC062051 (Scotland)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

OMSER (SCOTLAND) LIMITED

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OMSER (SCOTLAND) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTORS: Mrs I C Forrester
Mrs R Dutch
I K Forrester
Mrs A O Burkhill



SECRETARY: Mrs I C Forrester



REGISTERED OFFICE: Ferniecleugh
School Road
Gartocharn
Alexandria
G83 8RT



REGISTERED NUMBER: SC062051 (Scotland)



ACCOUNTANTS: Callanders Limited
Chartered Accountants
53 High Street
Dumbarton
G82 1LS



BANKERS: Virgin Money
32 Sylvania Way South
Clyde Regional Centre
Clydebank
G81 1RP

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 71,914 16,000
71,914 16,000

CURRENT ASSETS
Stocks 18,459 21,557
Debtors 6 256,768 313,635
Cash at bank and in hand 518,515 513,877
793,742 849,069
CREDITORS
Amounts falling due within one year 7 371,872 425,007
NET CURRENT ASSETS 421,870 424,062
TOTAL ASSETS LESS CURRENT
LIABILITIES

493,784

440,062

CREDITORS
Amounts falling due after more than one
year

8

52,399

-
NET ASSETS 441,385 440,062

CAPITAL AND RESERVES
Called up share capital 600 600
Retained earnings 440,785 439,462
SHAREHOLDERS' FUNDS 441,385 440,062

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

BALANCE SHEET - continued
30 APRIL 2025


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 4 June 2025 and were signed on its behalf by:




I K Forrester - Director



Mrs A O Burkhill - Director


OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


1. STATUTORY INFORMATION

Omser (Scotland) 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 50,500
AMORTISATION
At 1 May 2024
and 30 April 2025 50,500
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 91,332
Additions 71,660
Disposals (54,499 )
At 30 April 2025 108,493
DEPRECIATION
At 1 May 2024 75,332
Charge for year 2,494
Eliminated on disposal (41,247 )
At 30 April 2025 36,579
NET BOOK VALUE
At 30 April 2025 71,914
At 30 April 2024 16,000

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 71,230
At 30 April 2025 71,230
DEPRECIATION
Charge for year 1,464
At 30 April 2025 1,464
NET BOOK VALUE
At 30 April 2025 69,766

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 256,768 313,635

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 4,831 -
Trade creditors 265,046 328,723
Taxation and social security 41,267 44,292
Other creditors 60,728 51,992
371,872 425,007

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 52,399 -