2025-01-01 2025-12-31 2025-12-31 false SC603671 WREN ACCOUNTANTS LIMITED 69202 Bookkeeping activities iso4217:GBP xbrli:pure SC603671 2025-01-01 SC603671 2025-12-31 SC603671 2025-01-01 2025-12-31 SC603671 bus:Micro-entities 2025-01-01 2025-12-31 SC603671 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC603671 bus:FullAccounts 2025-01-01 2025-12-31 SC603671 core:WithinOneYear 2025-12-31 SC603671 core:AfterOneYear 2025-12-31 SC603671 core:WithinOneYear 2025-01-01 2025-12-31 SC603671 core:AfterOneYear 2025-01-01 2025-12-31 SC603671 core:CurrentFinancialInstruments 2025-12-31 SC603671 core:Non-currentFinancialInstruments 2025-12-31 SC603671 core:CurrentFinancialInstruments 2025-01-01 2025-12-31 SC603671 core:Non-currentFinancialInstruments 2025-01-01 2025-12-31 SC603671 core:LandBuildings 2025-01-01 2025-12-31 SC603671 core:FurnitureFittings 2025-01-01 2025-12-31 SC603671 core:OfficeEquipment 2025-01-01 2025-12-31 SC603671 core:Vehicles 2025-01-01 2025-12-31 SC603671 core:PlantMachinery 2025-01-01 2025-12-31 SC603671 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 SC603671 core:LandBuildings 2025-12-31 SC603671 core:PlantMachinery 2025-12-31 SC603671 core:Vehicles 2025-12-31 SC603671 core:FurnitureFittings 2025-12-31 SC603671 core:OfficeEquipment 2025-12-31 SC603671 core:OtherPropertyPlantEquipment 2025-12-31 SC603671 core:Right-of-useAssets 2025-01-01 2025-12-31 SC603671 core:Right-of-useAssets 2025-12-31 SC603671 core:Goodwill 2025-01-01 2025-12-31 SC603671 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 SC603671 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 SC603671 core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 SC603671 core:Goodwill 2025-12-31 SC603671 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 SC603671 core:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 SC603671 core:OtherResidualIntangibleAssets 2025-12-31 SC603671 dpl:CostSales 2025-01-01 2025-12-31 SC603671 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 SC603671 dpl:DistributionCosts 2025-01-01 2025-12-31 SC603671 2024-01-01 SC603671 2024-12-31 SC603671 2024-01-01 2024-12-31 SC603671 core:WithinOneYear 2024-12-31 SC603671 core:AfterOneYear 2024-12-31 SC603671 core:CurrentFinancialInstruments 2024-12-31 SC603671 core:Non-currentFinancialInstruments 2024-12-31 SC603671 core:LandBuildings 2024-12-31 SC603671 core:PlantMachinery 2024-12-31 SC603671 core:Vehicles 2024-12-31 SC603671 core:FurnitureFittings 2024-12-31 SC603671 core:OfficeEquipment 2024-12-31 SC603671 core:OtherPropertyPlantEquipment 2024-12-31 SC603671 core:Right-of-useAssets 2024-12-31 SC603671 core:Goodwill 2024-12-31 SC603671 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 SC603671 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 SC603671 core:OtherResidualIntangibleAssets 2024-12-31 SC603671 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 SC603671 bus:Director1 2025-01-01 2025-12-31 SC603671 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31
WREN ACCOUNTANTS LIMITED
Unaudited Financial Statements
for the year ended 31 December 2025
Company registration number SC603671
(Scotland)

# Company Information

For the year ended 31 December 2025

Director | Graham, Dale

Registered office | 33 East Craigs Wynd
| Edinburgh
| EH12 8HJ

Registered number | SC603671

Accountant | Wren Accountants Limited
| 33 East Craigs Wynd
| EDINBURGH
| Midlothian
| EH12 8HJ

# Statement of Financial Position

As at 31 December 2025

2025
2024
£
£
£
£
Fixed assets
711
906
Current assets
2,107
1,517
Creditors amounts falling due within one year
(337)
(250)
Net current assets (liabilities)
1,770
1,267
Total assets less current liabilities
2,481
2,173
Creditors amounts falling due after one year
-
(932)
Net assets (liabilities)
2,481
1,241
Capital and reserves
2,481
1,241

# Notes to the Financial Statements

### 1. Employees

The average number of employees during the year was 0 (2024: 0).
The company is a private company limited by shares and registered in Scotland. It 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Directors on 3 April 2026 and are signed on its behalf by:

Graham, Dale Graham, Dale Director

Company registration number SC603671