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Registration number: SC431989

Alistair Wilkie Law Accountants Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Alistair Wilkie Law Accountants Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

Alistair Wilkie Law Accountants Limited

Company Information

Director | Mr Alistair David Wilkie

Company secretary | Mrs Alison Miller

Registered office | 13-15 Morningside Drive Edinburgh EH10 5LZ

Accountants | JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Alistair Wilkie Law Accountants Limited

(Registration number: SC431989)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 3,931 | 4,625
Current assets |  |  |
Stocks |  | 100 | 100
Debtors | 4 | 37,654 | 15,054
Cash at bank and in hand |  | 41,427 | 64,019
|  | 79,181 | 79,173
Creditors: Amounts falling due within one year |  | (14,832) | (12,224)
Net current assets |  | 64,349 | 66,949
Net assets |  | 68,280 | 71,574
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 68,180 | 71,474
Shareholders' funds |  | 68,280 | 71,574

For the financial year ending 31 August 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 April 2026

......................................... Mr Alistair David Wilkie Director

Alistair Wilkie Law Accountants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery etc | 15% on reducing balance

Alistair Wilkie Law Accountants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 801 | 16,882 | 17,683
At 31 August 2025 | 801 | 16,882 | 17,683
Depreciation
At 1 September 2024 | 742 | 12,316 | 13,058
Charge for the year | 9 | 685 | 694
At 31 August 2025 | 751 | 13,001 | 13,752
Carrying amount
At 31 August 2025 | 50 | 3,881 | 3,931
At 31 August 2024 | 59 | 4,566 | 4,625

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 37,654 | 15,054
| 37,654 | 15,054