Registration number: SC503129

Sidlaw Investments Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 4

Sidlaw Investments Ltd

(Registration number: SC503129)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,437	1,691
Current assets
Debtors	5	320	308
Cash at bank and in hand		396	231
		716	539
Creditors: Amounts falling due within one year	6	(2,023)	(162,900)
Net current liabilities		(1,307)	(162,361)
Net assets/(liabilities)		130	(160,670)
Capital and reserves
Called up share capital		104	104
Retained earnings		26	(160,774)
Shareholders' funds/(deficit)		130	(160,670)

For the financial year ending 31 March 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 accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

......................................... Mr Euan Johnstone Director

Sidlaw Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Shed 26, Unit 35
City Quay
Camperdown Street
Dundee
DD1 3JA

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% reducing balance

Sidlaw Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 0 (2024 - 0).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	6,476	6,476
At 31 March 2025	6,476	6,476
Depreciation
At 1 April 2024	4,785	4,785
Charge for the year	254	254
At 31 March 2025	5,039	5,039
Carrying amount
At 31 March 2025	1,437	1,437
At 31 March 2024	1,691	1,691

5

Debtors

Current	2025 £	2024 £
Other debtors	320	308
	320	308

Sidlaw Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	1,069	13
Accruals and deferred income	954	860
Other creditors	-	162,027
	2,023	162,900