T C JOHNSTON & SONS LIMITED

Company Registration Number:
SC443226 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

T C JOHNSTON & SONS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

T C JOHNSTON & SONS LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Tangible assets: 3 879,899 617,595
Total fixed assets: 879,899 617,595
Current assets
Stocks: 55,080 53,505
Debtors:   619,148 280,486
Cash at bank and in hand: 297,190 137,336
Investments:   5,625 1,375
Total current assets: 977,043 472,702
Creditors: amounts falling due within one year:   (937,243) (339,939)
Net current assets (liabilities): 39,800 132,763
Total assets less current liabilities: 919,699 750,358
Creditors: amounts falling due after more than one year:   (109,742) (129,240)
Provision for liabilities: (152,681) (153,649)
Total net assets (liabilities): 657,276 467,469
Capital and reserves
Called up share capital: 700 700
Profit and loss account: 656,576 466,769
Shareholders funds: 657,276 467,469

The notes form part of these financial statements

T C JOHNSTON & SONS LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 30 December 2025
and signed on behalf of the board by:

Name: Mr L C Johnston
Status: Director

The notes form part of these financial statements

T C JOHNSTON & SONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

T C JOHNSTON & SONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 12 12

T C JOHNSTON & SONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 1,034,754
Additions 417,333
Disposals (32,000)
At 31 March 2025 1,420,087
Depreciation
At 01 April 2024 417,159
Charge for year 135,029
On disposals (12,000)
Other adjustments 0
At 31 March 2025 540,188
Net book value
At 31 March 2025 879,899
At 31 March 2024 617,595

T C JOHNSTON & SONS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Related party transactions

Name of the related party: Mr L C Johnston
Relationship:
director
Description of the Transaction: Current account
£
Balance at 01 April 2024 769
Balance at 31 March 2025 1,368