REGISTERED NUMBER: SC239230 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Brian Wilson ( Ellon ) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B J Wilson

SECRETARY:

Add Accountancy Limited

REGISTERED OFFICE:

6 Market Square

OLDMELDRUM

Aberdeenshire

AB51 0AA

REGISTERED NUMBER:

SC239230 (Scotland)

ACCOUNTANTS:

Add Accountancy Limited

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Tangible assets

4

54,275

66,071

CURRENT ASSETS

Stocks

5

26,801

21,647

Debtors

6

4,446

508

Cash at bank

93,524

62,100

124,771

84,255

CREDITORS

Amounts falling due within one year

7

96,163

45,448

NET CURRENT ASSETS

28,608

38,807

TOTAL ASSETS LESS CURRENT LIABILITIES

82,883

104,878

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

82,881

104,876

SHAREHOLDERS' FUNDS

82,883

104,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 September 2025 and were signed by:

B J Wilson - Director

1.	STATUTORY INFORMATION

Brian Wilson ( Ellon ) 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2024

1,493

81,056

2,712

Additions

-

5,800

-

At 31 December 2024

1,493

86,856

2,712

DEPRECIATION

At 1 January 2024

-

63,947

2,514

Charge for year

-

5,727

50

At 31 December 2024

-

69,674

2,564

NET BOOK VALUE

At 31 December 2024

1,493

17,182

148

At 31 December 2023

1,493

17,109

198

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

98,932

3,349

187,542

Additions

-

-

5,800

At 31 December 2024

98,932

3,349

193,342

DEPRECIATION

At 1 January 2024

52,102

2,908

121,471

Charge for year

11,708

111

17,596

At 31 December 2024

63,810

3,019

139,067

NET BOOK VALUE

At 31 December 2024

35,122

330

54,275

At 31 December 2023

46,830

441

66,071

5.

STOCKS

31.12.24

31.12.23

£

£

Stocks

5,000

-

Work-in-progress

21,801

21,647

26,801

21,647

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

4,446

-

VAT

-

508

4,446

508

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

6,875

14,306

Trade creditors

21,548

2,876

Tax

5,810

-

Social security and other taxes

985

2,278

VAT

5,396

-

Directors' current accounts

54,049

22,768

Accrued expenses

1,500

3,220

96,163

45,448