REGISTERED NUMBER: SC231901 (Scotland)

Abridged Financial Statements for the Year Ended 31 August 2025

for

Griffiths Distribution Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J Griffiths

SECRETARY:

REGISTERED OFFICE:

61 Castle Chimmins Road

Glasgow

G72 8XG

REGISTERED NUMBER:

SC231901 (Scotland)

ACCOUNTANT:

Alan Carmichael C.A.

1/2

69 Clouston Street

Glasgow

G20 8QW

BANKERS:

The Royal Bank of Scotland

609 London Road

Bridgeton

Glasgow

G40 1NE

FIXED ASSETS

Tangible assets

4

88,364

117,818

CURRENT ASSETS

Debtors

21,159

16,878

Cash at bank

51,412

87,511

72,571

104,389

CREDITORS

Amounts falling due within one year

42,768

61,921

NET CURRENT ASSETS

29,803

42,468

TOTAL ASSETS LESS CURRENT LIABILITIES

118,167

160,286

CREDITORS

Amounts falling due after more than one year

(3,158

)

(22,106

)

PROVISIONS FOR LIABILITIES

(16,789

)

(29,454

)

NET ASSETS

98,220

108,726

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

98,218

108,724

SHAREHOLDERS' FUNDS

98,220

108,726

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 December 2025 and were signed by:

R J Griffiths - Director

1.	STATUTORY INFORMATION

Griffiths Distribution 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.

Turnover

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

Turnover represents the invoiced value of sales regarding deliveries of cement excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

159,890

DEPRECIATION

At 1 September 2024

42,072

Charge for year

29,454

At 31 August 2025

71,526

NET BOOK VALUE

At 31 August 2025

88,364

At 31 August 2024

117,818

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 September 2024

and 31 August 2025

157,090

DEPRECIATION

At 1 September 2024

39,273

Charge for year

29,454

At 31 August 2025

68,727

NET BOOK VALUE

At 31 August 2025

88,363

At 31 August 2024

117,817

5.	ULTIMATE CONTROLLING PARTY

The controlling party is R J Griffiths.

The ultimate controlling party is R J Griffiths.