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COMPANY REGISTRATION NUMBER: SC423201

William Marshall & Son Limited

Filleted Unaudited Financial Statements

30 September 2025

William Marshall & Son Limited

Financial Statements

Year ended 30 September 2025

Contents | Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

William Marshall & Son Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of William Marshall & Son Limited

Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of William Marshall & Son Limited for the year ended 30 September 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of William Marshall & Son Limited. Our work has been undertaken solely to prepare for your approval the financial statements of William Marshall & Son Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than William Marshall & Son Limited and its director for our work or for this report.
It is your duty to ensure that William Marshall & Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of William Marshall & Son Limited. You consider that William Marshall & Son Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of William Marshall & Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
5 February 2026

William Marshall & Son Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 16,667 | 25,000
Tangible assets | 6 |  | 7,940 | 5,900
|  | -------- | --------
|  | 24,607 | 30,900

Current assets

Stocks | 4,200 |  | 9,850
Debtors | 7 | 4,145 |  | 76,945
Cash at bank and in hand | 31,155 |  | 46,926
| -------- |  | ---------
| 39,500 |  | 133,721

Creditors: amounts falling due within one year | 8 | 38,040 |  | 54,204
| -------- |  | ---------
Net current assets |  | 1,460 | 79,517
|  | -------- | ---------
Total assets less current liabilities |  | 26,067 | 110,417

Creditors: amounts falling due after more than one year | 9 |  | – | 2,773
|  | -------- | ---------
Net assets |  | 26,067 | 107,644
|  | -------- | ---------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 26,066 | 107,643
|  | -------- | ---------
Shareholders funds |  | 26,067 | 107,644
|  | -------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

William Marshall & Son Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 5 February 2026 , and are signed on behalf of the board by:

Mr I Marshall |
Director |

Company registration number: SC423201

William Marshall & Son Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 15% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Machinery | - | 25% reducing balance
| Motor Vehicle | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 October 2024 and 30 September 2025 | 125,000
| ---------
Amortisation |
At 1 October 2024 | 100,000
Charge for the year | 8,333
| ---------
At 30 September 2025 | 108,333
| ---------
Carrying amount |
At 30 September 2025 | 16,667
| ---------
At 30 September 2024 | 25,000
| ---------

6. Tangible assets

| Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 October 2024 | 30,066 | 5,000 | 705 | 35,771
Additions | 3,548 | – | – | 3,548
| -------- | ------- | ---- | --------
At 30 September 2025 | 33,614 | 5,000 | 705 | 39,319
| -------- | ------- | ---- | --------
Depreciation |  |  |  |
At 1 October 2024 | 25,378 | 3,912 | 581 | 29,871
Charge for the year | 1,205 | 272 | 31 | 1,508
| -------- | ------- | ---- | --------
At 30 September 2025 | 26,583 | 4,184 | 612 | 31,379
| -------- | ------- | ---- | --------
Carrying amount |  |  |  |
At 30 September 2025 | 7,031 | 816 | 93 | 7,940
| -------- | ------- | ---- | --------
At 30 September 2024 | 4,688 | 1,088 | 124 | 5,900
| -------- | ------- | ---- | --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 4,145 | 5,334
Other debtors | – | 71,611
| ------- | --------
| 4,145 | 76,945
| ------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 10,020
Trade creditors | 22,040 | 17,446
Corporation tax | 6,907 | 14,604
Social security and other taxes | 5,860 | 5,598
Other creditors | 3,233 | 6,536
| -------- | --------
| 38,040 | 54,204
| -------- | --------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 2,773
| ---- | -------

10. Director's advances, credits and guarantees
As at 30 September 2025 the company owed the directors £ 185 (2024: £185). This loan is interest free and has no fixed date of repayment.
11. Controlling party
The company was under the control of Mr Iain Marshall throughout the current and previous period.