Company registration number SC538494 (Scotland)
LIAM SHAW ASSISTANT DIRECTOR LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
LIAM SHAW ASSISTANT DIRECTOR LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
LIAM SHAW ASSISTANT DIRECTOR LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,183
34,559
Current assets
Debtors
4
3,025
6,828
Cash at bank and in hand
21,736
44,730
24,761
51,558
Creditors: amounts falling due within one year
5
(38,579)
(27,631)
Net current (liabilities)/assets
(13,818)
23,927
Total assets less current liabilities
(12,635)
58,486
Creditors: amounts falling due after more than one year
6
-
0
(36,504)
Provisions for liabilities
(296)
(6,623)
Net (liabilities)/assets
(12,931)
15,359
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(12,932)
15,358
Total equity
(12,931)
15,359
LIAM SHAW ASSISTANT DIRECTOR LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 March 2026
Mr L E S Shaw
Director
Company registration number SC538494 (Scotland)
LIAM SHAW ASSISTANT DIRECTOR LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Liam Shaw Assistant Director Ltd 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.

1.1
Basis of preparation

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The company's liabilities exceeded its assets by £12,931 at 30 June 2025. The company is thus dependent on the continued financial support of its creditors. The director is confident of this continuing support and of the company's long term trading prospects and on this basis considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from the withdrawal of financial support.

1.3
Turnover

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

1.4
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computers
33% on a straight line basis
Motor vehicles
20% on a reducing balance basis
1.5
Taxation

Taxation for the year 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

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.

LIAM SHAW ASSISTANT DIRECTOR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Computers
Motor vehicles
Total
£
£
£
Cost
At 1 July 2024
7,825
42,693
50,518
Additions
1,464
-
0
1,464
Disposals
-
0
(42,693)
(42,693)
At 30 June 2025
9,289
-
0
9,289
Depreciation and impairment
At 1 July 2024
7,420
8,539
15,959
Depreciation charged in the year
686
-
0
686
Eliminated in respect of disposals
-
0
(8,539)
(8,539)
At 30 June 2025
8,106
-
0
8,106
Carrying amount
At 30 June 2025
1,183
-
0
1,183
At 30 June 2024
405
34,154
34,559
LIAM SHAW ASSISTANT DIRECTOR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,025
6,828
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,667
4,000
Corporation tax
26,064
7,125
Other taxation and social security
5,294
5,537
Other creditors
3,554
10,969
38,579
27,631
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
3,667
Other creditors
-
0
32,837
-
0
36,504
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