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Company Registration No. SC684329 (Scotland)
185 Limited Accounts for the year ended 31 December 2025
185 Limited Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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185 Limited Company Information for the year ended 31 December 2025
Director
Alastair Robin Tannock
Company Number
SC684329 (Scotland)
Registered Office
17 Blackhill Brae Crossgates Cowdenbeath KY4 8FH Scotland
Accountants
Norman Hewitt 43 Mariner Road Camelon FALKIRK Scotland FK1 4JR
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185 Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,040,318
806,864
Current assets
Cash at bank and in hand
9,310
81,677
Creditors: amounts falling due within one year
5
(820,946)
(605,753)
Net current liabilities
(811,636)
(524,076)
Total assets less current liabilities
228,682
282,788
Creditors: amounts falling due after more than one year
6
(166,349)
(256,442)
Net assets
62,333
26,346
Capital and reserves
Called up share capital
1
1
Profit and loss account
62,332
26,345
Shareholders' funds
62,333
26,346
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 March 2026 and were signed on its behalf by
Alastair Robin Tannock Director Company Registration No. SC684329
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185 Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
185 Limited is a private company, limited by shares, registered in Scotland, registration number SC684329. The registered office is 17 Blackhill Brae, Crossgates, Cowdenbeath, KY4 8FH, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciated
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 January 2025
806,864
Additions
538,174
Disposals
(304,720)
At 31 December 2025
1,040,318
Depreciation
At 31 December 2025
-
Net book value
At 31 December 2025
1,040,318
At 31 December 2024
806,864
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
8,441
4,753
Loans from directors
812,505
601,000
820,946
605,753
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185 Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
166,349
256,442
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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