REGISTERED NUMBER: SC305215 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Alexander Nicol Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J A Nicol

REGISTERED OFFICE:

9 Troup View

Gardenstown

Banff

Aberdeenshire

AB45 3DF

REGISTERED NUMBER:

SC305215 (Scotland)

ACCOUNTANTS:

SBP

Accountants

27 Finlayson Street

Fraserburgh

Aberdeenshire

AB43 9JQ

CURRENT ASSETS

Debtors

4

-

1,520

Cash at bank

57,874

62,787

57,874

64,307

CREDITORS

Amounts falling due within one year

5

27,872

16,941

NET CURRENT ASSETS

30,002

47,366

TOTAL ASSETS LESS CURRENT LIABILITIES

30,002

47,366

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

29,902

47,266

SHAREHOLDERS' FUNDS

30,002

47,366

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

Mr J A Nicol - Director

1.	STATUTORY INFORMATION

Alexander Nicol 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 represents amounts receivable for services provided in the normal course of business, net of discounts and VAT. Revenue is recognised to the extent that it is probable that economic benefit will flow to the company and when its value can be measured with a sufficient degree of certainty and reliability. All income is recognised in the accounting period to which it relates.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

1,520

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

25,963

15,518

Other creditors

1,909

1,423

27,872

16,941

6.	RELATED PARTY DISCLOSURES

The Director operates a current account with the company and as at 31 March 2025 the balance owing to him was £664 (£229 - 2024). There are no specific terms of repayment and no interest is accrued.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J A Nicol.