REGISTERED NUMBER: SC348894 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Right Proportion Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Giannuzzi

SECRETARY:

Ms E Tomba

REGISTERED OFFICE:

3 Adam Drive

East Calder

EH53 0PX

REGISTERED NUMBER:

SC348894 (Scotland)

ACCOUNTANTS:

J S Accounting Services Limited

13-15 Morningside Drive

EDINBURGH

EH10 5LZ

FIXED ASSETS

Tangible assets

4

46,766

51,699

CURRENT ASSETS

Debtors

5

81,329

96,531

Cash at bank and in hand

81,305

48,583

162,634

145,114

CREDITORS

Amounts falling due within one year

6

46,849

50,671

NET CURRENT ASSETS

115,785

94,443

TOTAL ASSETS LESS CURRENT LIABILITIES

162,551

146,142

CREDITORS

Amounts falling due after more than one year

7

25,832

30,832

NET ASSETS

136,719

115,310

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

136,609

115,200

SHAREHOLDERS' FUNDS

136,719

115,310

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

D Giannuzzi - Director

1.	STATUTORY INFORMATION

Right Proportion Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

6,896

90,483

97,379

Additions

-

7,135

7,135

At 31 March 2025

6,896

97,618

104,514

DEPRECIATION

At 1 April 2024

-

45,680

45,680

Charge for year

-

12,068

12,068

At 31 March 2025

-

57,748

57,748

NET BOOK VALUE

At 31 March 2025

6,896

39,870

46,766

At 31 March 2024

6,896

44,803

51,699

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

21,079

36,281

Other debtors

60,250

60,250

81,329

96,531

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,000

5,000

Hire purchase contracts

-

3,214

Trade creditors

5,818

-

Taxation and social security

22,164

28,126

Other creditors

13,867

14,331

46,849

50,671

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

25,832

30,832