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JAMES HAUGH (DUMFRIES) LIMITED

Registered Number
SC206493
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2025

JAMES HAUGH (DUMFRIES) LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | HAUGH, Christopher Graham
| HAUGH, Richard Maurice John

Company Secretary | HAUGH, Richard Maurice John

Registered Address | 2 St. Marys Street
| Dumfries
| DG1 1HD

Registered Number | SC206493 (Scotland)

JAMES HAUGH (DUMFRIES) LIMITED
Statement of Financial Position
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,425,364 |  |  |  | 1,388,607
Investments | 5 |  |  | 109,366 |  |  |  | 109,366
|  |  |  | 1,534,730 |  |  |  | 1,497,973
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 2,435,802 |  |  |  | 1,483,260 |  |
Debtors | 7 | 371,723 |  |  |  | 285,898 |  |
Cash at bank and on hand |  | 22,187 |  |  |  | 110 |  |
|  | 2,829,712 |  |  |  | 1,769,268 |  |
Creditors amounts falling due within one year | 8 | (3,101,947) |  |  |  | (2,071,800) |  |
Net current assets (liabilities) |  |  |  | (272,235) |  |  |  | (302,532)
Total assets less current liabilities |  |  |  | 1,262,495 |  |  |  | 1,195,441
Creditors amounts falling due after one year | 9 |  |  | (273,548) |  |  |  | (267,824)
Provisions for liabilities | 11 |  |  | (41,300) |  |  |  | (41,300)
Net assets |  |  |  | 947,647 |  |  |  | 886,317
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 403,267 |  |  |  | 403,267
Other reserves |  |  |  | 135,151 |  |  |  | 135,151
Profit and loss account |  |  |  | 409,229 |  |  |  | 347,899
Shareholders' funds |  |  |  | 947,647 |  |  |  | 886,317

- 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 Directors acknowledge 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 Board of Directors on 23 December 2025, and are signed on its behalf by:
HAUGH, Richard Maurice John Director Registered Company No. SC206493

JAMES HAUGH (DUMFRIES) LIMITED
Notes to the Financial Statements
for the year ended 30 June 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.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Land and buildings are included at valuation and as such are not depreciated. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 5
| Fixtures and fittings | 10
| Vehicles | 5
| Office Equipment | 3

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.

| Financial instruments
--- | ---
| The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Government grants or assistance
--- | ---
| Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 24 |  | 25

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

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 1,216,794 |  | 59,617 |  | 346,063 |  | 18,476 |  | 1,640,950
| Additions | - |  | 15,132 |  | 79,966 |  | 2,328 |  | 97,426
| Disposals | - |  | - |  | - |  | (2,421) |  | (2,421)
| At 30 June 25 | 1,216,794 |  | 74,749 |  | 426,029 |  | 18,383 |  | 1,735,955
| Depreciation and impairment
| At 01 July 24 | - |  | 37,738 |  | 200,401 |  | 14,204 |  | 252,343
| Charge for year | - |  | 13,393 |  | 42,591 |  | 3,862 |  | 59,846
| On disposals | - |  | - |  | - |  | (1,598) |  | (1,598)
| At 30 June 25 | - |  | 51,131 |  | 242,992 |  | 16,468 |  | 310,591
| Net book value
| At 30 June 25 | 1,216,794 |  | 23,618 |  | 183,037 |  | 1,915 |  | 1,425,364
| At 30 June 24 | 1,216,794 |  | 21,879 |  | 145,662 |  | 4,272 |  | 1,388,607

| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows: Plant and machinery - £nil (2024 - £4,549) Fixtures & fittings - £34,728 (2024 - £39,068)

4. | Revaluation of property, plant and equipment
--- | ---
| The freehold property has been valued by the directors on an open market value for existing use basis. Had the freehold property been measured at historical cost the amounts would have been £1,081,643 (2024 - £1,081,643).

5. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 109,366 |  | 109,366
| At 30 June 25 | 109,366 |  | 109,366
| Net book value
| At 30 June 25 | 109,366 |  | 109,366
| At 30 June 24 | 109,366 |  | 109,366

| Notes
--- | ---
| 1Other investments other than loans

6. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 2,435,802 |  | 1,483,260
| Total | 2,435,802 |  | 1,483,260

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 155,693 |  | 154,190
| Other debtors | 192,624 |  | 115,459
| Prepayments and accrued income | 23,406 |  | 16,249
| Total | 371,723 |  | 285,898

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,826,135 |  | 1,686,916
| Bank borrowings and overdrafts | 58,154 |  | 145,290
| Amounts owed to related parties | 100 |  | 100
| Taxation and social security | 86,809 |  | 96,139
| Finance lease and HP contracts | 23,313 |  | 16,637
| Other creditors | 20,038 |  | 31,087
| Accrued liabilities and deferred income | 87,398 |  | 95,631
| Total | 3,101,947 |  | 2,071,800

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company. Finance lease and HP contracts are secured on the assets to which they relate.

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 214,998 |  | 240,157
| Other creditors | 58,550 |  | 27,667
| Total | 273,548 |  | 267,824

| Finance lease and HP contracts are secured against the assets to which they relate. Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company.

10. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 81,863 |  | 44,304

11. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 41,300 |  | 41,300
| Total | 41,300 |  | 41,300

12. | Pension commitments
--- | ---
| The pension cost charge represents contributions payable by the company to the fund. At the balance sheet date contributions totalling £396 (2024 - £487) were outstanding.

13. | Other commitments
--- | ---
| At 30 June 2025 the company had future minimum lease payments under non-cancellable operating leases falling due: Not later than one year of £80,131 (2024 - £70,789) Later than one year and not later than 5 years of £2,990 (2024 - £3,741).

14. | Parent-subsidiary relationships
--- | ---
| As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone. This company's parent undertaking is James Haugh (Holdings) Limited, a company registered in Scotland, company number SC206491.