REGISTERED NUMBER: SC283643 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Bryan Moffat Limited

Page

Company Information

1

Statement of Financial Position

2

DIRECTOR:

B J Moffat

SECRETARY:

L Moffat

REGISTERED OFFICE:

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

REGISTERED NUMBER:

SC283643 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

25,687

12,830

CURRENT ASSETS

14,800

34,234

CREDITORS

Amounts falling due within one year

(18,972

)

(32,424

)

NET CURRENT (LIABILITIES)/ASSETS

(4,172

)

1,810

TOTAL ASSETS LESS CURRENT LIABILITIES

21,515

14,640

CREDITORS

Amounts falling due after more than one year

(21,336

)

(14,287

)

NET ASSETS

179

353

CAPITAL AND RESERVES

179

353

NOTES TO THE FINANCIAL STATEMENTS

1.	AVERAGE NUMBER OF EMPLOYEES

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

2.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

30.4.25

30.4.24

£

£

B J Moffat

Balance outstanding at start of year

3,537

11,004

Amounts advanced

28,356

19,033

Amounts repaid

(24,000

)

(26,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,893

3,537

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 14 January 2026 and were signed by:

B J Moffat - Director