1 March 2025 false No description of principal activity Taxfiler 2024.6 SC621437 business:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC621437 2025-02-28 SC621437 2025-03-01 2026-02-28 SC621437 business:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC621437 business:FilletedAccounts 2025-03-01 2026-02-28 SC621437 2026-02-28 SC621437 business:Director1 2025-03-01 2026-02-28 SC621437 business:Director2 2025-03-01 2026-02-28 SC621437 business:RegisteredOffice 2025-03-01 2026-02-28 SC621437 2025-02-28 SC621437 core:WithinOneYear 2026-02-28 SC621437 core:WithinOneYear 2025-02-28 SC621437 core:ShareCapital core:PreviouslyStatedAmount 2026-02-28 SC621437 core:ShareCapital core:PreviouslyStatedAmount 2025-02-28 SC621437 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-02-28 SC621437 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-02-28 SC621437 core:PreviouslyStatedAmount 2026-02-28 SC621437 core:PreviouslyStatedAmount 2025-02-28 SC621437 business:SmallEntities 2025-03-01 2026-02-28 SC621437 countries:Scotland 2025-03-01 2026-02-28 SC621437 core:MotorVehicles 2025-03-01 2026-02-28 SC621437 core:MotorVehicles 2025-02-28 SC621437 core:ComputerEquipment 2025-02-28 SC621437 core:MotorVehicles 2026-02-28 SC621437 core:ComputerEquipment 2026-02-28 SC621437 core:ComputerEquipment 2025-03-01 2026-02-28 SC621437 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC621437 (Scotland)
LOTHIAN PAT TESTING LTD Unaudited accounts for the year ended 28 February 2026
LOTHIAN PAT TESTING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
LOTHIAN PAT TESTING LTD Company Information for the year ended 28 February 2026
Directors
ROSS CALVIN SOMMERVILLE CLAIRE SOMMERVILLE
Company Number
SC621437 (Scotland)
Registered Office
68 Tantallon Gardens Bellsquarry Livingston West Lothian EH54 9AT Scotland
Accountants
Katharine Henderson MAAT Stonerigg Works Upper Bathville Armadale West Lothian EH48 3JX
- 3 -
LOTHIAN PAT TESTING LTD Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
19,454
23,775
Current assets
Debtors
5
4,843
3,436
Cash at bank and in hand
47,886
50,020
52,729
53,456
Creditors: amounts falling due within one year
6
109,392
139,606
Net current assets
162,121
193,062
Net assets
181,575
216,837
Capital and reserves
Called up share capital
1
1
Profit and loss account
181,574
216,836
Shareholders' funds
181,575
216,837
For the year ending 28 February 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by
ROSS CALVIN SOMMERVILLE Director Company Registration No. SC621437
- 4 -
LOTHIAN PAT TESTING LTD Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
LOTHIAN PAT TESTING LTD is a private company, limited by shares, registered in Scotland, registration number SC621437. The registered office is 68 Tantallon Gardens, Bellsquarry, Livingston, West Lothian, EH54 9AT, 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:
Motor vehicles
18%
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 March 2025
30,377
132
30,509
At 28 February 2026
30,377
132
30,509
Depreciation
At 1 March 2025
6,714
20
6,734
Charge for the year
4,216
105
4,321
At 28 February 2026
10,930
125
11,055
Net book value
At 28 February 2026
19,447
7
19,454
At 28 February 2025
23,663
112
23,775
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
4,843
3,436
- 5 -
LOTHIAN PAT TESTING LTD Notes to the Accounts for the year ended 28 February 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
(277)
(426)
Taxes and social security
(40,615)
(22,154)
Proposed dividends
(68,500)
(117,026)
(109,392)
(139,606)
7
Average number of employees
During the year the average number of employees was 3 (2025: 3).
- 6 -