NORTHERN COMMERCIALS (SCOTLAND) LTD

Company Registration Number:
SC259506 (Scotland)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

NORTHERN COMMERCIALS (SCOTLAND) LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

NORTHERN COMMERCIALS (SCOTLAND) LTD

Balance sheet

As at 31 December 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 183,883 184,232
Total fixed assets: 183,883 184,232
Current assets
Stocks: 593,210 604,484
Debtors:   3,797 27,377
Cash at bank and in hand: 245,754 272,976
Total current assets: 842,761 904,837
Creditors: amounts falling due within one year:   (374,694) (489,419)
Net current assets (liabilities): 468,067 415,418
Total assets less current liabilities: 651,950 599,650
Creditors: amounts falling due after more than one year:   (5,017) (15,150)
Provision for liabilities: (46,000) (43,500)
Total net assets (liabilities): 600,933 541,000
Capital and reserves
Called up share capital: 200 200
Profit and loss account: 600,733 540,800
Shareholders funds: 600,933 541,000

The notes form part of these financial statements

NORTHERN COMMERCIALS (SCOTLAND) LTD

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 21 August 2025
and signed on behalf of the board by:

Name: Thomas Fraser Bradley
Status: Director

The notes form part of these financial statements

NORTHERN COMMERCIALS (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

NORTHERN COMMERCIALS (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 8 8

NORTHERN COMMERCIALS (SCOTLAND) LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 307,565
Additions 77,209
Disposals (80,184)
At 31 December 2024 304,590
Depreciation
At 01 January 2024 123,333
Charge for year 32,582
On disposals (35,208)
At 31 December 2024 120,707
Net book value
At 31 December 2024 183,883
At 31 December 2023 184,232