IRIS Accounts Production v25.4.0.155 SC762433 director 1.10.24 30.9.25 30.9.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC762433 2024-09-30 SC762433 2025-09-30 SC762433 2024-10-01 2025-09-30 SC762433 2023-09-30 SC762433 2023-10-01 2024-09-30 SC762433 2024-09-30 SC762433 ns15:Scotland 2024-10-01 2025-09-30 SC762433 ns14:PoundSterling 2024-10-01 2025-09-30 SC762433 ns10:Director1 2024-10-01 2025-09-30 SC762433 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC762433 ns10:SmallEntities 2024-10-01 2025-09-30 SC762433 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC762433 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC762433 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC762433 ns10:FullAccounts 2024-10-01 2025-09-30 SC762433 1 2024-10-01 2025-09-30 SC762433 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC762433 ns5:CurrentFinancialInstruments 2025-09-30 SC762433 ns5:CurrentFinancialInstruments 2024-09-30 SC762433 ns5:ShareCapital 2025-09-30 SC762433 ns5:ShareCapital 2024-09-30 SC762433 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC762433 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC762433 ns5:NetGoodwill 2024-10-01 2025-09-30 SC762433 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 SC762433 ns5:PlantMachinery 2024-10-01 2025-09-30 SC762433 ns5:NetGoodwill 2024-09-30 SC762433 ns5:NetGoodwill 2025-09-30 SC762433 ns5:NetGoodwill 2024-09-30 SC762433 ns5:PlantMachinery 2024-09-30 SC762433 ns5:PlantMachinery 2025-09-30 SC762433 ns5:PlantMachinery 2024-09-30 SC762433 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 SC762433 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 SC762433 ns10:Director1 1 2024-09-30 SC762433 ns10:Director1 1 2023-09-30 SC762433 ns10:Director1 1 2024-10-01 2025-09-30 SC762433 ns10:Director1 1 2023-10-01 2024-09-30 SC762433 ns10:Director1 1 2025-09-30 SC762433 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: SC762433 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Wilson Grangemouth Limited |

| Wilson Grangemouth Limited (Registered number: SC762433) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Wilson Grangemouth Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | K J Wilson

| REGISTERED OFFICE: | 100 High Street

| Linlithgow

| EH49 7AQ

| REGISTERED NUMBER: | SC762433 (Scotland)

| ACCOUNTANTS: | Gerber Landa & Gee

| Chartered Accountants

| Pavilion 1

| Finnieston Business Park

| Minerva Way

| GLASGOW

| G3 8AU

| Wilson Grangemouth Limited (Registered number: SC762433) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 457,650 |  | 483,075 |  |

Tangible assets | 5 | 210,326 |  | 45,092 |  |

667,976 |  | 528,167 |  |

CURRENT ASSETS

Stocks | 44,884 |  | 58,709 |  |

Debtors | 6 | 174,026 |  | 145,978 |  |

Cash at bank and in hand | 134,850 |  | 240,753 |  |

353,760 |  | 445,440 |  |

CREDITORS

Amounts falling due within one year | 7 | 951,992 |  | 898,656 |  |

NET CURRENT LIABILITIES | (598,232 | ) | (453,216 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 69,744 |  | 74,951 |  |

PROVISIONS FOR LIABILITIES | 42,121 |  | 8,982 |  |

NET ASSETS | 27,623 |  | 65,969 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 27,622 |  | 65,968 |  |

27,623 |  | 65,969 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| Wilson Grangemouth Limited (Registered number: SC762433) |

Balance Sheet - continued

30 September 2025

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 5 January 2026 and were signed by:

K J Wilson - Director

| Wilson Grangemouth Limited (Registered number: SC762433) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Wilson Grangemouth 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 25% on cost and 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using effective interest method.

| Cash and Cash Equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand and on deposit with banks.

| 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.

| Wilson Grangemouth Limited (Registered number: SC762433) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 7 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 508,500 |  |

| AMORTISATION

| At 1 October 2024 | 25,425 |  |

| Charge for year | 25,425 |  |

| At 30 September 2025 | 50,850 |  |

| NET BOOK VALUE

| At 30 September 2025 | 457,650 |  |

| At 30 September 2024 | 483,075 |  |

| Wilson Grangemouth Limited (Registered number: SC762433) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 66,784 |  |

| Additions | 201,803 |  |

| At 30 September 2025 | 268,587 |  |

| DEPRECIATION

| At 1 October 2024 | 21,692 |  |

| Charge for year | 36,569 |  |

| At 30 September 2025 | 58,261 |  |

| NET BOOK VALUE

| At 30 September 2025 | 210,326 |  |

| At 30 September 2024 | 45,092 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 139,404 |  | 113,955 |  |

| Other debtors | 34,622 |  | 32,023 |  |

174,026 |  | 145,978 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 179,056 |  | 147,689 |  |

| Taxation and social security | 32,430 |  | 61,040 |  |

| Other creditors | 740,506 |  | 689,927 |  |

951,992 |  | 898,656 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| K J Wilson

| Balance outstanding at start of year | 20,000 |  | 1 |  |

| Amounts advanced | 172,584 |  | 65,000 |  |

| Amounts repaid | (190,000 | ) | (45,001 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 2,584 |  | 20,000 |  |

| This loan is interest free and repayable on demand.

| Wilson Grangemouth Limited (Registered number: SC762433) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | RELATED PARTY DISCLOSURES

| As at 30 September 2025 Wilson Grangemouth Limited had a outstanding balance due to The Milngavie Apothecary's Company Limited of £723,959. The director of Wilson Grangemouth Limited is a director and has a controlling interest in this company.