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Company Registration No. SC317206 (Scotland)
A REYNOLDS AND SON LIMITED Unaudited accounts for the year ended 31 March 2025
A REYNOLDS AND SON LIMITED Unaudited accounts Contents
Page
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A REYNOLDS AND SON LIMITED Company Information for the year ended 31 March 2025
Directors
Thomas Reynolds Lisa Reynolds
Secretary
Lisa Reynolds
Company Number
SC317206 (Scotland)
Registered Office
1120 SOUTH STREET GLASGOW G14 0AP
Accountants
Malcolm Shepherd & Co Ltd C.A. 151 Kirkintilloch Road Bishopbriggs Glasgow G64 2LS
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A REYNOLDS AND SON LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
151,444 
103,012 
Current assets
Inventories
24,654 
124,090 
Debtors
458,137 
290,571 
Cash at bank and in hand
224,152 
562,256 
706,943 
976,917 
Creditors: amounts falling due within one year
(152,879)
(140,807)
Net current assets
554,064 
836,110 
Net assets
705,508 
939,122 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
704,508 
938,122 
Shareholders' funds
705,508 
939,122 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 June 2025 and were signed on its behalf by
Thomas Reynolds Director Company Registration No. SC317206
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A REYNOLDS AND SON LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
A REYNOLDS AND SON LIMITED is a private company, limited by shares, registered in Scotland, registration number SC317206. The registered office is 1120 SOUTH STREET , GLASGOW , G14 0AP .
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% p.a. straight line
Plant & machinery
25% p.a. reducing balance
Motor vehicles
25% p.a. reducing balance
Computer equipment
25% p.a. reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
450,000 
At 31 March 2025
450,000 
Amortisation
At 1 April 2024
450,000 
At 31 March 2025
450,000 
Net book value
At 31 March 2025
- 
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A REYNOLDS AND SON LIMITED Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
140,000 
156,746 
7,995 
9,394 
314,135 
Additions
- 
80,580 
- 
28,300 
108,880 
Disposals
- 
(32,000)
- 
- 
(32,000)
At 31 March 2025
140,000 
205,326 
7,995 
37,694 
391,015 
Depreciation
At 1 April 2024
109,008 
88,064 
7,194 
6,857 
211,123 
Charge for the year
7,748 
34,824 
200 
7,709 
50,481 
On disposals
- 
(22,033)
- 
- 
(22,033)
At 31 March 2025
116,756 
100,855 
7,394 
14,566 
239,571 
Net book value
At 31 March 2025
23,244 
104,471 
601 
23,128 
151,444 
At 31 March 2024
30,992 
68,682 
801 
2,537 
103,012 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
218,137 
20,571 
Other debtors
240,000 
270,000 
458,137 
290,571 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
1,375 
VAT
125,974 
105,575 
Trade creditors
2,452 
3,074 
Taxes and social security
2,567 
10,635 
Loans from directors
17,391 
14,391 
Accruals
4,495 
5,757 
152,879 
140,807 
8
Transactions with related parties
During the year the company received £30,000 in loan repayments from associate company Reynolds Property Rentals Limited. The balance owing by the borrower at the the year end date was £270,000.
9
Average number of employees
During the year the average number of employees was 6 (2024: 5).
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