Company registration number SC494553 (Scotland)
RYAN CONSTRUCTION (SCOTLAND) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
RYAN CONSTRUCTION (SCOTLAND) LTD
COMPANY INFORMATION
Directors
Mr R Thomson
Mrs N Thomson
Company number
SC494553
Registered office
27 Clenoch Parks Road
Stranraer
Wigtownshire
United Kingdom
DG9 7QT
Accountants
Azets
3 Wellington Square
Ayr
Ayrshire
United Kingdom
KA7 1EN
RYAN CONSTRUCTION (SCOTLAND) LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
RYAN CONSTRUCTION (SCOTLAND) LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
136,432
106,648
Current assets
Stocks
130,907
210,671
Debtors
5
245,328
97,353
Cash at bank and in hand
263,208
234,611
639,443
542,635
Creditors: amounts falling due within one year
6
(320,132)
(336,405)
Net current assets
319,311
206,230
Total assets less current liabilities
455,743
312,878
Creditors: amounts falling due after more than one year
7
(186,186)
(26,966)
Provisions for liabilities
(35,365)
(26,663)
Net assets
234,192
259,249
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
234,190
259,247
Total equity
234,192
259,249
RYAN CONSTRUCTION (SCOTLAND) LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 October 2025 and are signed on its behalf by:
Mr R Thomson
Director
Company registration number SC494553 (Scotland)
RYAN CONSTRUCTION (SCOTLAND) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Ryan Construction (Scotland) Ltd is a private company limited by shares incorporated in Scotland. The registered office is 27 Clenoch Parks Road, Stranraer, Wigtownshire, United Kingdom, DG9 7QT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Fixtures and fittings
20% reducing balance
Computers
20% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Work in progress is valued at the lower of costs and net realisable value.

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.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

RYAN CONSTRUCTION (SCOTLAND) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
19
15
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
12,038
42,029
RYAN CONSTRUCTION (SCOTLAND) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Taxation
2025
2024
£
£
(Continued)
- 5 -
Deferred tax
Origination and reversal of timing differences
8,702
8,387
Total tax charge
20,740
50,416
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
122,374
613
958
174,674
298,619
Additions
37,486
-
0
-
0
40,667
78,153
Disposals
(28,217)
-
0
-
0
(9,600)
(37,817)
At 31 March 2025
131,643
613
958
205,741
338,955
Depreciation and impairment
At 1 April 2024
62,582
393
402
128,594
191,971
Depreciation charged in the year
23,737
55
139
18,350
42,281
Eliminated in respect of disposals
(23,191)
-
0
-
0
(8,538)
(31,729)
At 31 March 2025
63,128
448
541
138,406
202,523
Carrying amount
At 31 March 2025
68,515
165
417
67,335
136,432
At 31 March 2024
59,792
220
556
46,080
106,648
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
220,070
73,200
Corporation tax recoverable
1,658
1,658
Other debtors
12,636
13,527
Prepayments and accrued income
10,964
8,968
245,328
97,353
RYAN CONSTRUCTION (SCOTLAND) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
20,806
13,091
Obligations under finance leases
22,661
13,145
Trade creditors
161,664
178,439
Corporation tax
12,012
42,029
Other taxation and social security
48,862
31,459
Other creditors
50,127
55,092
Accruals and deferred income
4,000
3,150
320,132
336,405
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
169,880
-
0
Obligations under finance leases
16,306
16,783
Other borrowings
-
0
10,183
186,186
26,966
Amounts included above which fall due after five years are as follows:
Payable by instalments
130,051
-
8
Related party transactions

Included within creditors is an amount of £49,558 (2024: £49,558) owed to Ryan Construction (Stranraer) Limited.

Ryan Construction (Scotland) Limited invoiced Ryan Construction (Stranarer) Limited for repairs in the year totalling £672 (2024: Nil).

R. Thomson is also a director in this company.

9
Directors' transactions

Included in debtors is a balance of £12,636 (2024: £13,527) owed by the directors of the company. This amount was repaid within 9 months of the year end.

10
Comparative amounts

Comparative amounts have been regrouped where necessary, on the same basis as those for the current period.

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