Business For Sale Scotland Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC226822

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,150		3,150

			3,150		3,150
CURRENT ASSETS
Cash at bank and in hand		130		165

		130		165
Creditors: Amounts Falling Due Within One Year	6	(8,723 )		(8,723 )

NET CURRENT ASSETS (LIABILITIES)			(8,593 )		(8,558 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(5,443 )		(5,408 )

NET LIABILITIES			(5,443 )		(5,408 )

CAPITAL AND RESERVES
Called up share capital	7		3		3
Profit and Loss Account			(5,446 )		(5,411 )

SHAREHOLDERS' FUNDS			(5,443)		(5,408)

For the year ending 31 January 2025 the company was entitled to exemption from audit 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.

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 A C S Lockhart

Director

23/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Business For Sale Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC226822 . The registered office is 12 Renfield Street, Glasgow, G2 5AL.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are related to the development of a new website. It is amortised to profit and loss account over its estimated economic life of 5 years.

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:

Plant & Machinery

20% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2024	7,875

As at 31 January 2025	7,875

Amortisation
As at 1 February 2024	4,725

As at 31 January 2025	4,725

Net Book Value
As at 31 January 2025	3,150

As at 1 February 2024	3,150

Page 2

Page 3

Business For Sale Scotland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 February 2024	1,575

As at 31 January 2025	1,575

Depreciation
As at 1 February 2024	1,575

As at 31 January 2025	1,575

Net Book Value
As at 31 January 2025	-

As at 1 February 2024	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	300	600
Directors' loan accounts	221	221
Amounts owed to associates	8,202	7,902

	8,723	8,723

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3