Archie Fleming Ltd

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Archie Fleming Ltd For The Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Archie Fleming Ltd For The Year Ended 30 April 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Archie Fleming Ltd , as a body, in accordance with the terms of our engagement letter dated 09 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Archie Fleming Ltd and state those matters that we have agreed to state to the director of Archie Fleming Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Archie Fleming Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Archie Fleming Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Archie Fleming Ltd . You consider that Archie Fleming Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Archie Fleming Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

2nd September 2025

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Archie Fleming Ltd

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: SC627106

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,740		2,320

			1,740		2,320
CURRENT ASSETS
Debtors	5	-		10,125
Cash at bank and in hand		176,081		170,158

		176,081		180,283
Creditors: Amounts Falling Due Within One Year	6	(31,120 )		(37,599 )

NET CURRENT ASSETS (LIABILITIES)			144,961		142,684

TOTAL ASSETS LESS CURRENT LIABILITIES			146,701		145,004

PROVISIONS FOR LIABILITIES
Deferred Taxation			(331 )		(441 )

NET ASSETS			146,370		144,563

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			146,170		144,363

SHAREHOLDERS' FUNDS			146,370		144,563

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Archie Fleming

Director

2nd September 2025

The notes on pages 3 to 4 form part of these financial statements.

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Archie Fleming Ltd

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Archie Fleming Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC627106 . The registered office is Summerlea, East Links, Leven, Fife, KY8 4RF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% reducing balance

2.4. Taxation

Coporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 May 2024	5,500

As at 30 April 2025	5,500

Depreciation
As at 1 May 2024	3,180
Provided during the period	580

As at 30 April 2025	3,760

...CONTINUED

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Archie Fleming Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025	1,740

As at 1 May 2024	2,320

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	10,125

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	120	287
Corporation tax	776	6,426
Accruals and deferred income	420	552
Director's loan account	29,804	30,334

	31,120	37,599

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2025
	£	£	£	£	£
Mr Archie Fleming	30,334	8,598	8,068	-	29,804

The above loan is unsecured, interest free and repayable on demand.

9. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	1,000	2,000

Dividends of £1,000 were declared on 5 April 2025.

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