RAINTON CONSTRUCTION (SCOTLAND) LTD


Director	MCCALLUM, Neil


Registered Address	2 Brewland Street
	Galston
	KA4 8AQ


Registered Number	SC565812 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		708,850		529,605
			708,850		529,605
Current assets
Stocks	4	33,287		10,955
Debtors	5	1,893,865		903,532
Cash at bank and on hand		1,029,511		961,593
		2,956,663		1,876,080
Creditors amounts falling due within one year	6	(2,062,931)		(1,447,463)
Net current assets (liabilities)			893,732		428,617
Total assets less current liabilities			1,602,582		958,222
Creditors amounts falling due after one year	7		(439,688)		(389,300)
Net assets			1,162,894		568,922
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,162,794		568,822
Shareholders' funds			1,162,894		568,922

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 November 2025, and are signed on its behalf by:

MCCALLUM, Neil
Director
Registered Company No. SC565812

RAINTON CONSTRUCTION (SCOTLAND) LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	24		19

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	242,000	77,245	364,272	9,936	693,453
Additions	150,000	105,189	62,053	-	317,242
Disposals	-	(2,244)	(95,824)	-	(98,068)
At 31 March 25	392,000	180,190	330,501	9,936	912,627
Depreciation and impairment
At 01 April 24	-	6,970	148,827	8,051	163,848
Charge for year	-	88,570	-	-	88,570
On disposals	-	(729)	(47,912)	-	(48,641)
At 31 March 25	-	94,811	100,915	8,051	203,777
Net book value
At 31 March 25	392,000	85,379	229,586	1,885	708,850
At 31 March 24	242,000	70,275	215,445	1,885	529,605

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	33,287	10,955
Total	33,287	10,955

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	817,090	346,920
Other debtors	1,063,600	543,436
Prepayments and accrued income	13,175	13,176
Total	1,893,865	903,532

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	466,498	453,704
Taxation and social security	850,603	454,843
Other creditors	2,790	1,486
Accrued liabilities and deferred income	743,040	537,430
Total	2,062,931	1,447,463


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	226,636	164,487
Other creditors	213,052	224,813
Total	439,688	389,300

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	213,052		224,814