REGISTERED NUMBER: SC624402 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

D A Thomson Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Thomson

Mrs M Thomson

REGISTERED OFFICE:

Admiral House

Montgomery Place

East Kilbride

Glasgow

G74 4BF

REGISTERED NUMBER:

SC624402 (Scotland)

ACCOUNTANTS:

R.A.M.

Unit 17, Colvilles Park

Kelvin Industrial Estate

East Kilbride

South Lanarkshire

G75 0GZ

FIXED ASSETS

Tangible assets

4

59,414

41,163

CURRENT ASSETS

Stocks

12,239

12,020

Debtors

5

31,144

42,181

Cash at bank and in hand

79,223

70,760

122,606

124,961

CREDITORS

Amounts falling due within one year

6

107,369

86,591

NET CURRENT ASSETS

15,237

38,370

TOTAL ASSETS LESS CURRENT LIABILITIES

74,651

79,533

CREDITORS

Amounts falling due after more than one year

7

37,037

55,687

NET ASSETS

37,614

23,846

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

37,611

23,843

SHAREHOLDERS' FUNDS

37,614

23,846

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2025 and were signed on its behalf by:

Mr D Thomson - Director

1.	STATUTORY INFORMATION

D A Thomson Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 4 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

24,919

56,575

81,494

Additions

3,500

36,000

39,500

Disposals

-

(10,000

)

(10,000

)

At 31 March 2025

28,419

82,575

110,994

DEPRECIATION

At 1 April 2024

13,242

27,089

40,331

Charge for year

3,097

15,779

18,876

Eliminated on disposal

-

(7,627

)

(7,627

)

At 31 March 2025

16,339

35,241

51,580

NET BOOK VALUE

At 31 March 2025

12,080

47,334

59,414

At 31 March 2024

11,677

29,486

41,163

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

29,710

40,349

Other debtors

1,434

1,832

31,144

42,181

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

7,233

7,233

Trade creditors

35,424

32,338

Taxation and social security

6,155

1,212

Other creditors

58,557

45,808

107,369

86,591

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

6,028

13,261

Other creditors

31,009

42,426

37,037

55,687