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REGISTERED NUMBER: SC658115 (Scotland)












Financial Statements for the Year Ended 31 March 2025

for

EMSLIE S. COLLIER & SON LTD

EMSLIE S. COLLIER & SON LTD (REGISTERED NUMBER: SC658115)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMSLIE S. COLLIER & SON LTD

Company Information
for the Year Ended 31 March 2025







DIRECTORS: E S Collier
W J Collier
J S Collier





REGISTERED OFFICE: 12 Traill Drive
Montrose
Angus
DD10 8SW





REGISTERED NUMBER: SC658115 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

EMSLIE S. COLLIER & SON LTD (REGISTERED NUMBER: SC658115)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 699,962 699,962
Tangible assets 5 413,279 363,134
1,113,241 1,063,096

CURRENT ASSETS
Stocks 44,894 49,672
Debtors 6 110,657 144,196
Cash at bank and in hand 564,419 457,343
719,970 651,211
CREDITORS
Amounts falling due within one year 7 994,880 1,007,408
NET CURRENT LIABILITIES (274,910 ) (356,197 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

838,331

706,899

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 838,031 706,599
SHAREHOLDERS' FUNDS 838,331 706,899

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.

EMSLIE S. COLLIER & SON LTD (REGISTERED NUMBER: SC658115)

Balance Sheet - continued
31 March 2025


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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2025 and were signed on its behalf by:




E S Collier - Director W J Collier - Director




J S Collier - Director


EMSLIE S. COLLIER & SON LTD (REGISTERED NUMBER: SC658115)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Emslie S. Collier & Son 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is not being amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stock and work in progress
Stock is included at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock.

Work in Progress reflects uninvoiced work at the year end. Thus is valued at its subsequent selling price. Profit is therefore recognised.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.


EMSLIE S. COLLIER & SON LTD (REGISTERED NUMBER: SC658115)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all material 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.

Pension costs and other post-retirement 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 699,962
NET BOOK VALUE
At 31 March 2025 699,962
At 31 March 2024 699,962

EMSLIE S. COLLIER & SON LTD (REGISTERED NUMBER: SC658115)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2024 297,537 8,802 39,739
Additions 86,426 - 1,240
Disposals - (5,804 ) (5,281 )
At 31 March 2025 383,963 2,998 35,698
DEPRECIATION
At 1 April 2024 - 6,820 37,208
Charge for year - 600 2,842
Eliminated on disposal - (4,643 ) (5,281 )
At 31 March 2025 - 2,777 34,769
NET BOOK VALUE
At 31 March 2025 383,963 221 929
At 31 March 2024 297,537 1,982 2,531

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 168,047 4,027 518,152
Additions - 1,370 89,036
Disposals - - (11,085 )
At 31 March 2025 168,047 5,397 596,103
DEPRECIATION
At 1 April 2024 107,185 3,805 155,018
Charge for year 33,609 679 37,730
Eliminated on disposal - - (9,924 )
At 31 March 2025 140,794 4,484 182,824
NET BOOK VALUE
At 31 March 2025 27,253 913 413,279
At 31 March 2024 60,862 222 363,134

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 85,563 124,334
Other debtors 25,094 19,862
110,657 144,196

EMSLIE S. COLLIER & SON LTD (REGISTERED NUMBER: SC658115)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 25,608 31,338
Taxation and social security 89,252 82,938
Other creditors 880,020 893,132
994,880 1,007,408

8. RELATED PARTY DISCLOSURES

The company was under control of E S Collier, W J Collier and J S Collier throughout the current and previous year.

During the year the company repaid the director, E S Collier, net amounts totalling £20,019. As at 31 March 2025 included within other creditors is a balance outstanding due to director of £209,101 (2024 - £229,120). No interest was paid on the funds advanced to the company.

During the year the company repaid the director, W J Collier, net amounts totalling £18,319. As at 31 March 2025 included within other creditors is a balance outstanding due to director of £147,335 (2024 - £165,654). No interest was paid on the funds advanced to the company.

During the year the company repaid the director, J S Collier, net amounts totalling £223. As at 31 March 2025 included within other creditors is a balance outstanding due to director of £187,014 (2024 - £187,237). No interest was paid on the funds advanced to the company.