D.R. Collin Scotland Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC405788 (Scotland)

D.R. Collin Scotland Limited

Audited Financial Statements

for the Year Ended 30th April 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

to

4

Directors:

J C Cook

P J Virtue

Mrs S A Wilson

R Mark

Secretary:

R Mark

Registered office:

Unit 1

Coldingham Road Industrial Estate

Eyemouth

Berwickshire

TD14 5AN

Registered number:

SC405788 (Scotland)

Auditors:

Rennie Welch Audit Limited

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Investments

4

120,000

Current assets

Cash at bank

4,278

5,371

Creditors

Amounts falling due within one year

5

1,009

915

Net current assets

3,269

4,456

Total assets less current liabilities

123,269

124,456

Capital and reserves

Called up share capital

1

Retained earnings

123,268

124,455

Shareholders' funds

123,269

124,456

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 Board of Directors and authorised for issue on 5th November 2025 and were signed on its behalf by:

R Mark - Director

1.	Statutory information

D.R. Collin Scotland 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade creditors, current accounts with related parties and accruals.

Trade creditors, current accounts with related parties and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern

The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and have an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

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

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1st May 2024

and 30th April 2025

120,000

Net book value

At 30th April 2025

120,000

At 30th April 2024

120,000

5.

Creditors: amounts falling due within one year

2025

2024

£

Trade creditors

15

Amounts owed to group undertakings

34

-

Other creditors

960

900

1,009

915

6.	Secured debts

HSBC UK Bank PLC holds security by way of a floating charge over all assets and undertaking.

7.	Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the auditors was unqualified.

Gillian Adamson BSC (Hons) CA CTA (Senior Statutory Auditor)

for and on behalf of Rennie Welch Audit Limited

8.	Post balance sheet events

A final dividend for the financial year ended 30th April 2025 was declared to the company's shareholders on 19th June 2025 at £60,000 per £1 Ordinary share held.

9.	Name of parent of group

These financial statements are consolidated in the financial statements of D. R. Collin & Son Ltd. The registered office of D. R. Collin & Son Ltd is Unit 1, Coldingham Road Industrial Estate, Eyemouth, Berwickshire, TD14 5AN.