Silverfin false false 30/04/2025 01/05/2024 30/04/2025 L Colwell 03/04/2025 05/03/2004 R Colwell 03/04/2025 05/03/2004 L D Eggett 03/04/2025 J G Mcilduff 02/04/2025 G G Torrance 03/04/2025 John Gerard Mcilduff Graeme George Torrance 02 November 2025 The principle activity of the Company during the financial year was that of a holding company. SC264495 2025-04-30 SC264495 bus:Director1 2025-04-30 SC264495 bus:Director2 2025-04-30 SC264495 bus:Director3 2025-04-30 SC264495 bus:Director4 2025-04-30 SC264495 bus:Director5 2025-04-30 SC264495 2024-04-30 SC264495 core:CurrentFinancialInstruments 2025-04-30 SC264495 core:CurrentFinancialInstruments 2024-04-30 SC264495 core:ShareCapital 2025-04-30 SC264495 core:ShareCapital 2024-04-30 SC264495 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC264495 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC264495 core:CostValuation 2024-04-30 SC264495 core:CostValuation 2025-04-30 SC264495 bus:OrdinaryShareClass1 2025-04-30 SC264495 2024-05-01 2025-04-30 SC264495 bus:FilletedAccounts 2024-05-01 2025-04-30 SC264495 bus:SmallEntities 2024-05-01 2025-04-30 SC264495 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC264495 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC264495 bus:Director1 2024-05-01 2025-04-30 SC264495 bus:Director2 2024-05-01 2025-04-30 SC264495 bus:Director3 2024-05-01 2025-04-30 SC264495 bus:Director4 2024-05-01 2025-04-30 SC264495 bus:Director5 2024-05-01 2025-04-30 SC264495 bus:Director6 2024-05-01 2025-04-30 SC264495 bus:Director7 2024-05-01 2025-04-30 SC264495 2023-05-01 2024-04-30 SC264495 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 SC264495 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC264495 (Scotland)

# ADVANTAGE PERSONNEL (SCOTLAND) LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH THE REGISTRAR

ADVANTAGE PERSONNEL (SCOTLAND) LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2025

Contents

ADVANTAGE PERSONNEL (SCOTLAND) LIMITED

## BALANCE SHEET

AS AT 30 APRIL 2025
ADVANTAGE PERSONNEL (SCOTLAND) LIMITED

## BALANCE SHEET (continued)

AS AT 30 APRIL 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 401,875 |  | 401,875
|  | 401,875 |  | 401,875
Creditors: amounts falling due within one year | 4 | ( 398,051) |  | ( 398,051)
Net current liabilities |  | (398,051) |  | (398,051)
Total assets less current liabilities |  | 3,824 |  | 3,824
Net assets |  | 3,824 |  | 3,824
Capital and reserves |  |  |  |
Called-up share capital | 5 | 1,000 |  | 1,000
Profit and loss account |  | 2,824 |  | 2,824
Total shareholders' funds |  | 3,824 |  | 3,824

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Advantage Personnel (Scotland) Limited (registered number: SC264495) were approved and authorised for issue by the Board of Directors on 02 November 2025. They were signed on its behalf by:

L D Eggett Director |  | John Gerard Mcilduff Director
Graeme George Torrance Director |

ADVANTAGE PERSONNEL (SCOTLAND) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2025
ADVANTAGE PERSONNEL (SCOTLAND) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Advantage Personnel (Scotland) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Nas House, 2 Fairbairn Place, Livingston, EH54 6TN, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors are recognised at transaction price.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 May 2024 | 401,875
At 30 April 2025 | 401,875
Carrying value at 30 April 2025 | 401,875
Carrying value at 30 April 2024 | 401,875

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 398,025 |  | 398,025
Other creditors | 26 |  | 26
| 398,051 |  | 398,051

#### 5. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 A ordinary shares shares of £ 1.00 each | 1,000 |  | 1,000