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FIONA WILSON INTERIORS LIMITED

Registered Number
SC605234
(Scotland)

Unaudited Financial Statements for the Period ended
31 August 2025

FIONA WILSON INTERIORS LIMITED
Company Information
for the period from 1 November 2024 to 31 August 2025

Director | Fiona Alison Wilson

Registered Address | 39 Cupar Road Kettlebridge
| Cupar
| KY15 7QD

Registered Number | SC605234 (Scotland)

FIONA WILSON INTERIORS LIMITED
Balance Sheet as at
31 August 2025

| Notes | 31 Aug 2025 |  | 31 Oct 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | - |  |  |  | 658
|  |  |  | - |  |  |  | 658
Current assets |  |  |  |  |  |  |  |
Stocks |  | - |  |  |  | 6,125 |  |
Debtors | 4 | 3,165 |  |  |  | 9,479 |  |
Cash at bank and on hand |  | 995 |  |  |  | 1,335 |  |
|  | 4,160 |  |  |  | 16,939 |  |
Creditors amounts falling due within one year | 5 | (3,165) |  |  |  | (10,446) |  |
Net current assets (liabilities) |  |  |  | 995 |  |  |  | 6,493
Total assets less current liabilities |  |  |  | 995 |  |  |  | 7,151
Provisions for liabilities |  |  |  | - |  |  |  | (125)
Net assets |  |  |  | 995 |  |  |  | 7,026
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 5 |  |  |  | 5
Profit and loss account |  |  |  | 990 |  |  |  | 7,021
Shareholders' funds |  |  |  | 995 |  |  |  | 7,026

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 January 2026, and are signed on its behalf by:
Fiona Alison Wilson Director Registered Company No. SC605234

FIONA WILSON INTERIORS LIMITED
Notes to the Financial Statements
for the period ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

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

| Employee 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.

| Current taxation
--- | ---
| Taxation for the period 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.

| 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 period 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | - |  | 4
| Office Equipment | - |  | 3

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

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 324 |  | 6,774 |  | 3,359 |  | 10,457
| Disposals | (324) |  | (6,774) |  | (3,359) |  | (10,457)
| Depreciation and impairment
| At 01 November 24 | 71 |  | 6,774 |  | 2,954 |  | 9,799
| Charge for year | 53 |  | - |  | 161 |  | 214
| On disposals | (124) |  | (6,774) |  | (3,115) |  | (10,013)
| Net book value
| At 31 August 25 | - |  | - |  | - |  | -
| At 31 October 24 | 253 |  | - |  | 405 |  | 658

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 3,240
| Other debtors | 3,165 |  | 6,239
| Total | 3,165 |  | 9,479

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 1,576
| Taxation and social security | 1,845 |  | 1,177
| Other creditors | - |  | 824
| Accrued liabilities and deferred income | 1,320 |  | 6,869
| Total | 3,165 |  | 10,446