Silverfin false false 30/04/2025 01/05/2024 30/04/2025 Alistair James Henderson 09/03/2005 Carole Anne Mann 09/03/2005 James Patrick Moir 09/03/2005 19 December 2025 The principal activity of the Company during the financial year was haulage and road transport. SC281256 2025-04-30 SC281256 bus:Director1 2025-04-30 SC281256 bus:Director2 2025-04-30 SC281256 bus:Director3 2025-04-30 SC281256 2024-04-30 SC281256 core:CurrentFinancialInstruments 2025-04-30 SC281256 core:CurrentFinancialInstruments 2024-04-30 SC281256 core:Non-currentFinancialInstruments 2025-04-30 SC281256 core:Non-currentFinancialInstruments 2024-04-30 SC281256 core:ShareCapital 2025-04-30 SC281256 core:ShareCapital 2024-04-30 SC281256 core:CapitalRedemptionReserve 2025-04-30 SC281256 core:CapitalRedemptionReserve 2024-04-30 SC281256 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC281256 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC281256 core:LandBuildings 2024-04-30 SC281256 core:PlantMachinery 2024-04-30 SC281256 core:Vehicles 2024-04-30 SC281256 core:FurnitureFittings 2024-04-30 SC281256 core:LandBuildings 2025-04-30 SC281256 core:PlantMachinery 2025-04-30 SC281256 core:Vehicles 2025-04-30 SC281256 core:FurnitureFittings 2025-04-30 SC281256 bus:OrdinaryShareClass1 2025-04-30 SC281256 2024-05-01 2025-04-30 SC281256 bus:FilletedAccounts 2024-05-01 2025-04-30 SC281256 bus:SmallEntities 2024-05-01 2025-04-30 SC281256 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC281256 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC281256 bus:Director1 2024-05-01 2025-04-30 SC281256 bus:Director2 2024-05-01 2025-04-30 SC281256 bus:Director3 2024-05-01 2025-04-30 SC281256 core:LandBuildings core:TopRangeValue 2024-05-01 2025-04-30 SC281256 core:PlantMachinery core:TopRangeValue 2024-05-01 2025-04-30 SC281256 core:Vehicles core:TopRangeValue 2024-05-01 2025-04-30 SC281256 core:FurnitureFittings core:TopRangeValue 2024-05-01 2025-04-30 SC281256 2023-05-01 2024-04-30 SC281256 core:LandBuildings 2024-05-01 2025-04-30 SC281256 core:PlantMachinery 2024-05-01 2025-04-30 SC281256 core:Vehicles 2024-05-01 2025-04-30 SC281256 core:FurnitureFittings 2024-05-01 2025-04-30 SC281256 core:CurrentFinancialInstruments 2024-05-01 2025-04-30 SC281256 core:Non-currentFinancialInstruments 2024-05-01 2025-04-30 SC281256 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 SC281256 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC281256 (Scotland)

# W & H LESLIE (ABERDEEN) LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH THE REGISTRAR

W & H LESLIE (ABERDEEN) LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2025

Contents

W & H LESLIE (ABERDEEN) LIMITED

## BALANCE SHEET

AS AT 30 APRIL 2025
W & H LESLIE (ABERDEEN) LIMITED

## BALANCE SHEET (continued)

AS AT 30 APRIL 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,051,671 |  | 2,958,213
Investment property | 4 | 205,350 |  | 205,350
|  | 3,257,021 |  | 3,163,563
Current assets |  |  |  |
Stocks |  | 10,950 |  | 12,271
Debtors | 5 | 1,827,708 |  | 1,689,234
Cash at bank and in hand |  | 503,297 |  | 409,048
|  | 2,341,955 |  | 2,110,553
Creditors: amounts falling due within one year | 6 | ( 1,374,882) |  | ( 1,382,647)
Net current assets |  | 967,073 |  | 727,906
Total assets less current liabilities |  | 4,224,094 |  | 3,891,469
Creditors: amounts falling due after more than one year | 7 | ( 984,326) |  | ( 989,698)
Provision for liabilities | 8 | ( 668,302) |  | ( 573,642)
Net assets |  | 2,571,466 |  | 2,328,129
Capital and reserves |  |  |  |
Called-up share capital | 9 | 15,000 |  | 15,000
Capital redemption reserve |  | 5,000 |  | 5,000
Profit and loss account |  | 2,551,466 |  | 2,308,129
Total shareholders' funds |  | 2,571,466 |  | 2,328,129

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of W & H Leslie (Aberdeen) Limited (registered number: SC281256) were approved and authorised for issue by the Board of Directors on 19 December 2025. They were signed on its behalf by:

Carole Anne Mann Director |

W & H LESLIE (ABERDEEN) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2025
W & H LESLIE (ABERDEEN) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 APRIL 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

W & H Leslie (Aberdeen) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Unit 8, Keir's Industrial Park Hill Of Cottown, Kintore, Inverurie, AB51 0YA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. Revenue from contracts for the provision of haulage services is recognised by reference to the completion point of each assignment.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 25 years straight line
Plant and machinery | 10 years straight line
Vehicles | 5 years straight line
Fixtures and fittings | 4 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Vehicles are depreciated on a straight line basis over 5 years with a residual value of 20% of the initial cost.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Stocks

Stocks are stated at the lower of cost and net realisable value.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 37 |  | 41

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 May 2024 | 450,996 |  | 1,434,954 |  | 3,714,669 |  | 5,663 |  | 5,606,282
Additions | 0 |  | 38,800 |  | 743,095 |  | 0 |  | 781,895
Disposals | 0 |  | 0 |  | ( 613,200) |  | 0 |  | ( 613,200)
At 30 April 2025 | 450,996 |  | 1,473,754 |  | 3,844,564 |  | 5,663 |  | 5,774,977
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 May 2024 | 51,535 |  | 679,127 |  | 1,911,744 |  | 5,663 |  | 2,648,069
Charge for the financial year | 5,041 |  | 126,465 |  | 495,756 |  | 0 |  | 627,262
Disposals | 0 |  | 0 |  | ( 552,025) |  | 0 |  | ( 552,025)
At 30 April 2025 | 56,576 |  | 805,592 |  | 1,855,475 |  | 5,663 |  | 2,723,306
Net book value |  |  |  |  |  |  |  |  |
At 30 April 2025 | 394,420 |  | 668,162 |  | 1,989,089 |  | 0 |  | 3,051,671
At 30 April 2024 | 399,461 |  | 755,827 |  | 1,802,925 |  | 0 |  | 2,958,213

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 May 2024 | 205,350
As at 30 April 2025 | 205,350

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 30 April 2025 by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 1,753,446 |  | 1,598,035
Corporation tax | 702 |  | 12,133
Other debtors | 73,560 |  | 79,066
| 1,827,708 |  | 1,689,234

Included in other debtors is a debt factoring balance of £54,780 (2024 - £58,208) which is covered by a floating charge.

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 16,985
Trade creditors | 576,536 |  | 638,067
Taxation and social security | 191,734 |  | 91,699
Obligations under finance leases and hire purchase contracts | 539,787 |  | 534,871
Other creditors | 66,825 |  | 101,025
| 1,374,882 |  | 1,382,647

Bank loans and overdrafts are secured by a standard security and floating charge over assets of the company. Obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts | 984,326 |  | 989,698

Obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.

#### 8. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 668,302 |  | 573,642

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
15,000 Ordinary shares of £ 1.00 each | 15,000 |  | 15,000