REGISTERED NUMBER: SC138229 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Beedie Lamont Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I W Mitchell

Mrs F Beedie

Mrs M J Mitchell

REGISTERED OFFICE:

136 Hutcheon Street

Aberdeen

AB25 3RU

REGISTERED NUMBER:

SC138229 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

1,743

2,680

CURRENT ASSETS

Debtors

5

85,933

112,333

Cash at bank and in hand

39,398

52,167

125,331

164,500

CREDITORS

Amounts falling due within one year

6

53,769

77,028

NET CURRENT ASSETS

71,562

87,472

TOTAL ASSETS LESS CURRENT LIABILITIES

73,305

90,152

CREDITORS

Amounts falling due after more than one year

7

3,385

12,979

NET ASSETS

69,920

77,173

CAPITAL AND RESERVES

Called up share capital

134

134

Capital redemption reserve

66

66

Retained earnings

69,720

76,973

69,920

77,173

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by:

Mr I W Mitchell - Director

1.	STATUTORY INFORMATION

Beedie Lamont Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

13,152

11,553

5,130

29,835

Additions

-

-

937

937

Disposals

-

(11,553

)

-

(11,553

)

At 31 May 2025

13,152

-

6,067

19,219

DEPRECIATION

At 1 June 2024

12,759

10,958

3,438

27,155

Charge for year

79

-

1,200

1,279

Eliminated on disposal

-

(10,958

)

-

(10,958

)

At 31 May 2025

12,838

-

4,638

17,476

NET BOOK VALUE

At 31 May 2025

314

-

1,429

1,743

At 31 May 2024

393

595

1,692

2,680

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

28,247

48,519

Other debtors

57,686

63,814

85,933

112,333

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

-

809

Taxation and social security

28,269

37,402

Other creditors

15,500

28,817

53,769

77,028

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

3,385

12,979

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

Mrs F Beedie

Balance outstanding at start of year

(6,925

)

(6,925

)

Amounts advanced

6,925

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(6,925

)

Mr I W Mitchell

Balance outstanding at start of year

(1,398

)

(1,398

)

Amounts advanced

1,398

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(1,398

)

Mrs M J Mitchell

Balance outstanding at start of year

(8,144

)

(8,144

)

Amounts advanced

8,144

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(8,144

)

9.	ULTIMATE CONTROLLING PARTY

The company is under control of the directors.