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Registered number: SC581704 REAVLEY GROUP LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
REAVLEY GROUP LIMITED COMPANY INFORMATION
DIRECTOR | J S Reavley
REGISTERED NUMBER | SC581704
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
REAVLEY GROUP LIMITED REGISTERED NUMBER: SC581704 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Investments | 4 |  | 200 |  | 200
|  |  | 200 |  | 200
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,859,688 |  | 2,313,105 |
Cash at bank and in hand |  | 112,978 |  | 75,296 |
|  | 2,972,666 |  | 2,388,401 |
Creditors: amounts falling due within one year | 6 | (882,523) |  | (543,706) |
NET CURRENT ASSETS |  |  | 2,090,143 |  | 1,844,695
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,090,343 |  | 1,844,895
Creditors: amounts falling due after more than one year |  |  | (1,422) |  | (11,422)
NET ASSETS |  |  | 2,088,921 |  | 1,833,473
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 200 |  | 200
Profit and loss account |  |  | 2,088,721 |  | 1,833,273
|  |  | 2,088,921 |  | 1,833,473
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REAVLEY GROUP LIMITED REGISTERED NUMBER: SC581704 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 October 2025.
J S Reavley
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
REAVLEY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | GENERAL INFORMATION
Reavley Group Limited is a private limited company limited by shares incorporated in Scotland. The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ and the Company registration number is SC581704. The principal place of business is 125 Nethergate, Dundee, DD1 1DW. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | EXEMPTION FROM PREPARING CONSOLIDATED FINANCIAL STATEMENTS
The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.6 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 3
REAVLEY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
REAVLEY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | FIXED ASSET INVESTMENTS
|  | Unlisted investments
|  | £
| COST OR VALUATION |
| At 1 April 2024 | 200
| At 31 March 2025 | 200
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,859,688 | 2,313,105
|  | 2,859,688 | 2,313,105
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Amounts owed to group undertakings | 368,779 | 326,879
| Other creditors | 501,944 | 205,027
| Accruals and deferred income | 1,800 | 1,800
|  | 882,523 | 543,706
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,422 | 11,422
|  | 1,422 | 11,422
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REAVLEY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1,800 (2024 - 1,990) Ordinary A shares of £0.10 each | 180.00 | 199.00
|  | 200 (2024 - 5) Ordinary B shares of £0.10 each | 20.00 | 0.50
|  | 0 (2024 - 5) Ordinary C shares of £0.10 each | - | 0.50
|  |  | 200.00 | 200.00
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