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2023-09-30 SC274059 dpl:GroupUndertakings 2022-10-01 2023-09-30 SC274059 dpl:ParticipatingInterests 2022-10-01 2023-09-30 SC274059 dpl:GroupUndertakings core:ListedExchangeTraded 2022-10-01 2023-09-30 SC274059 core:ListedExchangeTraded 2022-10-01 2023-09-30 SC274059 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2022-10-01 2023-09-30 SC274059 core:UnlistedNon-exchangeTraded 2022-10-01 2023-09-30 SC274059 core:NetGoodwill 2024-09-30 SC274059 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 SC274059 core:LandBuildings 2024-09-30 SC274059 core:PlantMachinery 2024-09-30 SC274059 core:Vehicles 2024-09-30 SC274059 core:FurnitureFittings 2024-09-30 SC274059 core:OfficeEquipment 2024-09-30 SC274059 core:AfterOneYear 2024-09-30 SC274059 core:WithinOneYear 2024-09-30 SC274059 core:ListedExchangeTraded 2024-09-30 SC274059 core:UnlistedNon-exchangeTraded 2024-09-30 SC274059 core:ShareCapital 2024-09-30 SC274059 core:SharePremium 2024-09-30 SC274059 core:RevaluationReserve 2024-09-30 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SC274059 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-01 2024-09-30 SC274059 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-10-01 2024-09-30 SC274059 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2023-10-01 2024-09-30 SC274059 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-01 2024-09-30 SC274059 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-01 2024-09-30 SC274059 core:Non-currentFinancialInstruments core:CostValuation 2024-09-30 SC274059 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-30 SC274059 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-30 SC274059 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 SC274059 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-09-30 SC274059 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2023-09-30 SC274059 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 SC274059 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 SC274059 bus:Director1 2023-10-01 2024-09-30 SC274059 bus:Director2 2023-10-01 2024-09-30 SC274059 bus:Director3 2023-10-01 2024-09-30

L WILLIAMSON LIMITED

Registered Number
SC274059
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

L WILLIAMSON LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors | HOUGH, Andrew
| HOUGH, Vaila
| WILLIAMSON, Laurence Andrew

Company Secretary | HOUGH, Vaila

Registered Address | Blydoit Industrial Estate
| Scalloway
| Shetland
| ZE1 0UG

Registered Number | SC274059 (Scotland)

L WILLIAMSON LIMITED
Balance Sheet as at
30 September 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 786,980 |  |  |  | 688,899
Investments | 4 |  |  | 199,000 |  |  |  | 199,000
|  |  |  | 985,980 |  |  |  | 887,899
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 4,000 |  |  |  | 4,000 |  |
Debtors |  | 1,616,215 |  |  |  | 1,346,371 |  |
Cash at bank and on hand |  | 1,632,000 |  |  |  | 1,324,058 |  |
|  | 3,252,215 |  |  |  | 2,674,429 |  |
Creditors amounts falling due within one year | 6 | (871,024) |  |  |  | (839,608) |  |
Net current assets (liabilities) |  |  |  | 2,381,191 |  |  |  | 1,834,821
Total assets less current liabilities |  |  |  | 3,367,171 |  |  |  | 2,722,720
Provisions for liabilities | 7 |  |  | (26,177) |  |  |  | (1,748)
Net assets |  |  |  | 3,340,994 |  |  |  | 2,720,972
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 6 |  |  |  | 6
Revaluation reserve |  |  |  | 34,678 |  |  |  | 23,978
Profit and loss account |  |  |  | 3,306,310 |  |  |  | 2,696,988
Shareholders' funds |  |  |  | 3,340,994 |  |  |  | 2,720,972

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 June 2025, and are signed on its behalf by:
WILLIAMSON, Laurence Andrew Director Registered Company No. SC274059

L WILLIAMSON LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 10 |  | 10

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 October 23 | 675,155 |  | 182,014 |  | 139,903 |  | 9,979 |  | 1,007,051
| Additions | 3,015 |  | 3,500 |  | 137,837 |  | 1,745 |  | 146,097
| Disposals | - |  | - |  | (90,445) |  | - |  | (90,445)
| At 30 September 24 | 678,170 |  | 185,514 |  | 187,295 |  | 11,724 |  | 1,062,703
| Depreciation and impairment
| At 01 October 23 | - |  | 177,355 |  | 131,982 |  | 8,815 |  | 318,152
| Charge for year | - |  | 4,519 |  | 42,380 |  | 1,117 |  | 48,016
| On disposals | - |  | - |  | (90,445) |  | - |  | (90,445)
| At 30 September 24 | - |  | 181,874 |  | 83,917 |  | 9,932 |  | 275,723
| Net book value
| At 30 September 24 | 678,170 |  | 3,640 |  | 103,378 |  | 1,792 |  | 786,980
| At 30 September 23 | 675,155 |  | 4,659 |  | 7,921 |  | 1,164 |  | 688,899

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 23 | 199,000 |  | 199,000
| At 30 September 24 | 199,000 |  | 199,000
| Net book value
| At 30 September 24 | 199,000 |  | 199,000
| At 30 September 23 | 199,000 |  | 199,000

| Notes
--- | ---
| 1Other investments other than loans

5. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 4,000 |  | 4,000
| Total | 4,000 |  | 4,000

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 428,429 |  | 456,412
| Bank borrowings and overdrafts | - |  | 106,180
| Amounts owed to related parties | 36,989 |  | 36,989
| Taxation and social security | 223,289 |  | 92,616
| Other creditors | 179,817 |  | 144,910
| Accrued liabilities and deferred income | 2,500 |  | 2,501
| Total | 871,024 |  | 839,608

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 26,177 |  | 1,748
| Total | 26,177 |  | 1,748