Registered number
SC424945
Clan Irving Limited
Filleted Accounts
31 March 2025

Clan Irving Limited | Registered number
Balance Sheet | SC424945
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Stocks |  |  | 275 |  |  | 1,100
Debtors | 4 |  | 4,538 |  |  | -
Cash at bank and in hand |  |  | 1,043 |  |  | 235
|  |  | 5,856 |  |  | 1,335
Creditors: amounts falling due within one year | 5 |  | (2,768) |  |  | (3,564)
Net current assets/(liabilities) |  |  |  | 3,088 |  |  | (2,229)
Net assets/(liabilities) |  |  |  | 3,088 |  |  | (2,229)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 2,988 |  |  | (2,329)
Shareholders' funds |  |  |  | 3,088 |  |  | (2,229)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Irving
Director
Approved by the board on 20 March 2026

Clan Irving Limited
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, as applied to small entities by section 1A of the standard.
| Turnover
| Turnover represents sales and fees receivable, net of value added tax.
| Goodwill and amortisation
| Purchased goodwill has been capitalised and amortised over its estimated useful life at the rate of 20% p.a. on the straight line basis. Goodwill has now been fully amortised.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of employees and company officers | 1 |  | 1
3 | Intangible fixed assets
|  |  |  |  |  | Goodwill
£
| Cost
| At 1 April 2024 | 5,000
| At 31 March 2025 | 5,000
| Amortisation
| At 1 April 2024 | 5,000
| At 31 March 2025 | 5,000
| Net book value
| At 31 March 2025 and 31 March 2024 | -
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 4,538 |  | -
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Corporation tax |  |  |  |  | 1,487 |  | 709
| Other taxes | 356 |  | 93
| Other creditors | 925 |  | 2,762
|  |  |  |  |  | 2,768 |  | 3,564
6 | Controlling party
| At 31 March 2025 the company was controlled by the director, Mr R Irving, who held a controlling interest in the company's issued share capital.
7 | Other information
| Clan Irving Limited is a private company limited by shares and incorporated in Scotland. Its registered office is Summit House, 4-5 Mitchell Street, Edinburgh EH6 7BD.

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