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SHILLINGLAW ASSOCIATES LIMITED

Registered Number
SC597743
(Scotland)

Unaudited Financial Statements for the Year ended
31 May 2025

SHILLINGLAW ASSOCIATES LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors

Julia Margaret Douglas
Peter Spowart Douglas

Company Secretary

Julia Margaret Douglas

Registered Address

8 Millcraig Mews
Winchburgh
Broxburn
EH52 6WG

Registered Number

SC597743 (Scotland)
SHILLINGLAW ASSOCIATES LIMITED
Balance Sheet as at
31 May 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets34,2556,118
4,2556,118
Current assets
Debtors412,03412,001
Cash at bank and on hand37,59934,460
49,63346,461
Creditors amounts falling due within one year5(52,572)(50,627)
Net current assets (liabilities)(2,939)(4,166)
Total assets less current liabilities1,3161,952
Provisions for liabilities(808)(1,162)
Net assets508790
Capital and reserves
Called up share capital1010
Profit and loss account498780
Shareholders' funds508790
The financial statements were approved and authorised for issue by the Board of Directors on 3 July 2025, and are signed on its behalf by:
Peter Spowart Douglas
Director
Registered Company No. SC597743
SHILLINGLAW ASSOCIATES LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

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.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed they will not withdraw their directors loan account to the detriment of other creditors.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Straight line (years)
Fixtures and fittings3
Office Equipment3
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 June 2462512,08012,705
Additions-1,5261,526
At 31 May 2562513,60614,231
Depreciation and impairment
At 01 June 244756,1126,587
Charge for year503,3393,389
At 31 May 255259,4519,976
Net book value
At 31 May 251004,1554,255
At 31 May 241505,9686,118
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables10,56010,710
Other debtors2524
Prepayments and accrued income1,4491,267
Total12,03412,001
5.Creditors: amounts due within one year

2025

2024

££
Taxation and social security16,89717,752
Other creditors35,21832,446
Accrued liabilities and deferred income457429
Total52,57250,627