REGISTERED NUMBER: SC056682 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Brian Drumm Flattopper (UK) Limited

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr B Drumm

Mrs D R Drumm

Ms V Drumm

REGISTERED OFFICE:

2nd Floor

77 Hanover Street

Edinburgh

Lothian

EH2 1EE

REGISTERED NUMBER:

SC056682 (Scotland)

ACCOUNTANTS:

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2025 set out on pages four to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

1st October 2025

FIXED ASSETS

Tangible assets

4

-

203

CURRENT ASSETS

Debtors

5

7,143

7,073

Cash at bank

11,340

8,456

18,483

15,529

CREDITORS

Amounts falling due within one year

6

11,221

12,013

NET CURRENT ASSETS

7,262

3,516

TOTAL ASSETS LESS CURRENT LIABILITIES

7,262

3,719

CAPITAL AND RESERVES

Called up share capital

13,200

13,200

Retained earnings

(5,938

)

(9,481

)

SHAREHOLDERS' FUNDS

7,262

3,719

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Income Statement has not been delivered.

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

Mr B Drumm - Director

1.	STATUTORY INFORMATION

Brian Drumm Flattopper (UK) 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.

Computer equipment

-

25% on cost

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1st April 2024

and 31st March 2025

1,203

Depreciation

At 1st April 2024

1,000

Charge for year

203

At 31st March 2025

1,203

Net book value

At 31st March 2025

-

At 31st March 2024

203

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,190

-

VAT

49

53

Prepayments

3,904

7,020

7,143

7,073

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12

616

Directors' current accounts

10,609

10,297

Accrued expenses

600

1,100

11,221

12,013