IRIS Accounts Production v25.4.0.155 SC165042 Board of Directors Board of Directors 1.5.24 30.4.25 30.4.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC165042 2024-04-30 SC165042 2025-04-30 SC165042 2024-05-01 2025-04-30 SC165042 2023-04-30 SC165042 2023-05-01 2024-04-30 SC165042 2024-04-30 SC165042 ns15:Scotland 2024-05-01 2025-04-30 SC165042 ns14:PoundSterling 2024-05-01 2025-04-30 SC165042 ns10:Director1 2024-05-01 2025-04-30 SC165042 ns10:Director2 2024-05-01 2025-04-30 SC165042 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC165042 ns10:SmallEntities 2024-05-01 2025-04-30 SC165042 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC165042 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC165042 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC165042 ns10:FullAccounts 2024-05-01 2025-04-30 SC165042 ns10:CompanySecretary1 2024-05-01 2025-04-30 SC165042 ns10:RegisteredOffice 2024-05-01 2025-04-30 SC165042 ns5:CurrentFinancialInstruments 2025-04-30 SC165042 ns5:CurrentFinancialInstruments 2024-04-30 SC165042 ns5:Non-currentFinancialInstruments 2025-04-30 SC165042 ns5:Non-currentFinancialInstruments 2024-04-30 SC165042 ns5:ShareCapital 2025-04-30 SC165042 ns5:ShareCapital 2024-04-30 SC165042 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC165042 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC165042 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-05-01 2025-04-30 SC165042 ns5:LeaseholdImprovements 2024-05-01 2025-04-30 SC165042 ns5:PlantMachinery 2024-05-01 2025-04-30 SC165042 ns5:FurnitureFittings 2024-05-01 2025-04-30 SC165042 ns5:MotorVehicles 2024-05-01 2025-04-30 SC165042 ns5:ComputerEquipment 2024-05-01 2025-04-30 SC165042 ns5:LandBuildings 2024-04-30 SC165042 ns5:LeaseholdImprovements 2024-04-30 SC165042 ns5:PlantMachinery 2024-04-30 SC165042 ns5:LandBuildings 2024-05-01 2025-04-30 SC165042 ns5:LandBuildings 2025-04-30 SC165042 ns5:LeaseholdImprovements 2025-04-30 SC165042 ns5:PlantMachinery 2025-04-30 SC165042 ns5:LandBuildings 2024-04-30 SC165042 ns5:LeaseholdImprovements 2024-04-30 SC165042 ns5:PlantMachinery 2024-04-30 SC165042 ns5:FurnitureFittings 2024-04-30 SC165042 ns5:MotorVehicles 2024-04-30 SC165042 ns5:ComputerEquipment 2024-04-30 SC165042 ns5:FurnitureFittings 2025-04-30 SC165042 ns5:MotorVehicles 2025-04-30 SC165042 ns5:ComputerEquipment 2025-04-30 SC165042 ns5:FurnitureFittings 2024-04-30 SC165042 ns5:MotorVehicles 2024-04-30 SC165042 ns5:ComputerEquipment 2024-04-30 SC165042 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-04-30 SC165042 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-05-01 2025-04-30 SC165042 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-04-30 SC165042 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-04-30 SC165042 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 SC165042 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30

REGISTERED NUMBER: SC165042 (Scotland)

R DOIG LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

R DOIG LIMITED (REGISTERED NUMBER: SC165042)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

R DOIG LIMITED

COMPANY INFORMATION

for the Year Ended 30 April 2025

| DIRECTORS: | Robert Doig

| Ian James Rough

| SECRETARY: | Mrs Margaret Love Doig

| REGISTERED OFFICE: | 26 Lewis Street

| Stornoway

| Isle of Lewis

| HS1 2JF

| REGISTERED NUMBER: | SC165042 (Scotland)

| ACCOUNTANTS: | Mann Judd Gordon Ltd

| Chartered Accountants

| 26 Lewis Street

| Stornoway

| Isle of Lewis

| HS1 2JF

R DOIG LIMITED (REGISTERED NUMBER: SC165042)

BALANCE SHEET

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 325,256 |  | 201,474 |  |

CURRENT ASSETS

Stocks | 115,667 |  | 83,653 |  |

Debtors | 5 | 57,956 |  | 44,392 |  |

Cash at bank and in hand | 40,859 |  | 65,100 |  |

214,482 |  | 193,145 |  |

CREDITORS

Amounts falling due within one year | 6 | 299,376 |  | 179,647 |  |

NET CURRENT (LIABILITIES)/ASSETS | (84,894 | ) | 13,498 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 240,362 |  | 214,972 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (120,801 | ) | (145,609 | ) |

PROVISIONS FOR LIABILITIES | (50,898 | ) | (19,185 | ) |

NET ASSETS | 68,663 |  | 50,178 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 68,563 |  | 50,078 |  |

SHAREHOLDERS' FUNDS | 68,663 |  | 50,178 |  |

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 directors acknowledge their 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.

R DOIG LIMITED (REGISTERED NUMBER: SC165042)

BALANCE SHEET - continued

30 April 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 Profit And Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

Robert Doig - Director

Ian James Rough - Director

R DOIG LIMITED (REGISTERED NUMBER: SC165042)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| R Doig 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.

| The presentation currency of the accounts is Pound sterling (£).

| The accounts are rounded to the nearest £1.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | not provided

| Improvements to property | - | 10% depreciation on cost

| Equipment | - | 20% on reducing balance

| Fixtures and fittings | - | 10% depreciation on cost

| Motor vehicles | - | 25% depreciation on cost

| Computer equipment | - | 20% depreciation 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit And Loss Account, 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.

R DOIG LIMITED (REGISTERED NUMBER: SC165042)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 19 (2024 - 19 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |

| property |  | property |  | Equipment

£ | £ | £ |

| COST

| At 1 May 2024 | 55,924 |  | 107,323 |  | 283,137 |  |

| Additions | - |  | - |  | 178,565 |  |

| At 30 April 2025 | 55,924 |  | 107,323 |  | 461,702 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 42,928 |  | 236,353 |  |

| Charge for year | - |  | 10,732 |  | 40,471 |  |

| At 30 April 2025 | - |  | 53,660 |  | 276,824 |  |

| NET BOOK VALUE

| At 30 April 2025 | 55,924 |  | 53,663 |  | 184,878 |  |

| At 30 April 2024 | 55,924 |  | 64,395 |  | 46,784 |  |

R DOIG LIMITED (REGISTERED NUMBER: SC165042)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 24,620 |  | 39,505 |  | 77,098 |  | 587,607 |  |

| Additions | - |  | - |  | 5,842 |  | 184,407 |  |

| At 30 April 2025 | 24,620 |  | 39,505 |  | 82,940 |  | 772,014 |  |

| DEPRECIATION

| At 1 May 2024 | 18,718 |  | 17,262 |  | 70,872 |  | 386,133 |  |

| Charge for year | 978 |  | 4,449 |  | 3,995 |  | 60,625 |  |

| At 30 April 2025 | 19,696 |  | 21,711 |  | 74,867 |  | 446,758 |  |

| NET BOOK VALUE

| At 30 April 2025 | 4,924 |  | 17,794 |  | 8,073 |  | 325,256 |  |

| At 30 April 2024 | 5,902 |  | 22,243 |  | 6,226 |  | 201,474 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 39,505 |  |

| DEPRECIATION

| At 1 May 2024 | 17,262 |  |

| Charge for year | 4,449 |  |

| At 30 April 2025 | 21,711 |  |

| NET BOOK VALUE

| At 30 April 2025 | 17,794 |  |

| At 30 April 2024 | 22,243 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 46,975 |  | 35,195 |  |

| Other debtors | 10,981 |  | 9,197 |  |

57,956 |  | 44,392 |  |

R DOIG LIMITED (REGISTERED NUMBER: SC165042)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans and overdrafts | 6,500 |  | 5,500 |  |

| Hire purchase contracts | 11,335 |  | 6,621 |  |

| Trade creditors | 200,232 |  | 68,469 |  |

| Taxation and social security | 21,309 |  | 36,020 |  |

| Other creditors | 60,000 |  | 63,037 |  |

299,376 |  | 179,647 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans | - |  | 7,000 |  |

| Hire purchase contracts | - |  | 13,335 |  |

| Other creditors | 120,801 |  | 125,274 |  |

120,801 |  | 145,609 |  |

8. | RELATED PARTY DISCLOSURES

| Creditors include loans from directors of £148,301 (2024 - £143,608). There are no repayment terms in place and no interest is being charged.

9. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.