Silverfin false false 31/10/2024 01/11/2023 31/10/2024 Mr Malcolm Buchanan 30/04/2019 Mr William Neilson 30/04/2019 Mrs Moyra Skimming 30/04/2019 16 July 2025 The principal activity of the Company during the financial year was that of a non trading company. SC195243 2024-10-31 SC195243 bus:Director1 2024-10-31 SC195243 bus:Director2 2024-10-31 SC195243 bus:Director3 2024-10-31 SC195243 core:CurrentFinancialInstruments 2024-10-31 SC195243 core:CurrentFinancialInstruments 2023-10-31 SC195243 2023-10-31 SC195243 core:ShareCapital 2024-10-31 SC195243 core:ShareCapital 2023-10-31 SC195243 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC195243 core:RetainedEarningsAccumulatedLosses 2023-10-31 SC195243 core:RemainingRelatedParties core:CurrentFinancialInstruments 2024-10-31 SC195243 core:RemainingRelatedParties core:CurrentFinancialInstruments 2023-10-31 SC195243 bus:OrdinaryShareClass1 2024-10-31 SC195243 2023-11-01 2024-10-31 SC195243 bus:FilletedAccounts 2023-11-01 2024-10-31 SC195243 bus:SmallEntities 2023-11-01 2024-10-31 SC195243 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 SC195243 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC195243 bus:Director1 2023-11-01 2024-10-31 SC195243 bus:Director2 2023-11-01 2024-10-31 SC195243 bus:Director3 2023-11-01 2024-10-31 SC195243 2022-11-01 2023-10-31 SC195243 bus:OrdinaryShareClass1 2023-11-01 2024-10-31 SC195243 bus:OrdinaryShareClass1 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC195243 (Scotland)

T. LAWRIE LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH THE REGISTRAR

T. LAWRIE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2024

Contents

T. LAWRIE LIMITED

BALANCE SHEET

AS AT 31 OCTOBER 2024
T. LAWRIE LIMITED

BALANCE SHEET (continued)

AS AT 31 OCTOBER 2024
Note 2024 2023
£ £
Creditors: amounts falling due within one year 3 0 ( 36,762)
Net current liabilities 0 (36,762)
Total assets less current liabilities 0 (36,762)
Net liabilities 0 ( 36,762)
Capital and reserves
Called-up share capital 4 130,000 130,000
Profit and loss account ( 130,000 ) ( 166,762 )
Total shareholder's deficit 0 ( 36,762)

For the financial year ending 31 October 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of T. Lawrie Limited (registered number: SC195243) were approved and authorised for issue by the Board of Directors on 16 July 2025. They were signed on its behalf by:

Mr William Neilson
Director
T. LAWRIE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2024
T. LAWRIE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

T. Lawrie Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 226 West George Street, Glasgow, G2 2PQ, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

In 2021 the directors made the decision that the Company would cease trading and that the residual trading activities be transferred to certain fellow group companies. The transfer was finalised in October 2021. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial liabilities
Basic financial liabilities, including loans from fellow group companies are classified as debt, and are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 3 3

3. Creditors: amounts falling due within one year

2024 2023
£ £
Amounts owed to related parties 0 36,762

4. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
130,000 Ordinary shares of £ 1.00 each 130,000 130,000

5. Ultimate controlling party

Parent Company:

Woolgar Hunter Limited
226 West George Street
Glasgow
G2 2PQ