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Registered number: SC816533
B Doull & Son Ltd
Financial Statements
For the Period 16 July 2024 to 30 September 2025
Gillespie's
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
B Doull & Son Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
B Doull & Son Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC816533

| 30 September 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,500
Tangible Assets | 5 |  | 264,077
|  |  | 268,577
CURRENT ASSETS
Stocks | 6 | 55,002 |
Debtors | 7 | 11,447 |
Cash at bank and in hand |  | 31,416 |
|  | 97,865 |
Creditors: Amounts Falling Due Within One Year | 8 | (188,660 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (90,795 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 177,782
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (167,334 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,501 )
NET ASSETS |  |  | 7,947
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100
Profit and Loss Account |  |  | 7,847
SHAREHOLDERS' FUNDS |  |  | 7,947

Page 1
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B Doull & Son Ltd
Balance Sheet (continued)
As At 30 September 2025
For the period ending 30 September 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Robert Smith Director | Ms Angela Walls Director
7th April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
B Doull & Son Ltd
Notes to the Financial Statements
For the Period 16 July 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
B Doull & Son Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC816533 . The registered office is Shoreside, Grimness, South Ronaldsay, Orkney Islands, KW17 2TQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | -
Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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B Doull & Son Ltd
Notes to the Financial Statements (continued)
For the Period 16 July 2024 to 30 September 2025
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 10
10
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 16 July 2024 | -
Additions | 5,000
As at 30 September 2025 | 5,000
Amortisation
As at 16 July 2024 | -
Provided during the period | 500
As at 30 September 2025 | 500
Net Book Value
As at 30 September 2025 | 4,500
As at 16 July 2024 | -

Page 4
Page 5
B Doull & Son Ltd
Notes to the Financial Statements (continued)
For the Period 16 July 2024 to 30 September 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 16 July 2024 | - | - | - | - | -
Additions | 250,915 | 4,528 | 7,072 | 5,950 | 268,465
As at 30 September 2025 | 250,915 | 4,528 | 7,072 | 5,950 | 268,465
Depreciation
As at 16 July 2024 | - | - | - | - | -
Provided during the period | - | 1,132 | 1,768 | 1,488 | 4,388
As at 30 September 2025 | - | 1,132 | 1,768 | 1,488 | 4,388
Net Book Value
As at 30 September 2025 | 250,915 | 3,396 | 5,304 | 4,462 | 264,077
As at 16 July 2024 | - | - | - | - | -

6. Stocks

| 30 September 2025
--- | ---
| £
Stock | 55,002

7. Debtors

| 30 September 2025
--- | ---
| £
Due within one year
Trade debtors | 11,000
Other debtors | 447
| 11,447

8. Creditors: Amounts Falling Due Within One Year

| 30 September 2025
--- | ---
| £
Trade creditors | 34,355
Bank loans and overdrafts | 23,256
Other creditors | 127,412
Taxation and social security | 3,637
| 188,660

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B Doull & Son Ltd
Notes to the Financial Statements (continued)
For the Period 16 July 2024 to 30 September 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 30 September 2025
--- | ---
| £
Bank loans | 167,334

10. Share Capital

| 30 September 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 16 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert Smith | - | 28,605 | 1,198 | - | 27,407
Ms Angela Walls | - | 28,605 | 1,198 | - | 27,407

The above loans are unsecured, interest free and repayable on demand.
12. Related Party Transactions
Orkney Shellfish LimitedInter company loanIncluded within Other Creditors is a balance from Orkney Shellfish Limited of £63,000. This is a Limited Company in which Robert Smith and Angela Walls are directors and shareholders. There are no fixed repayment terms and this loan is interest free.

Orkney Shellfish Limited

Inter company loan

Included within Other Creditors is a balance from Orkney Shellfish Limited of £63,000. This is a Limited Company in which Robert Smith and Angela Walls are directors and shareholders. There are no fixed repayment terms and this loan is interest free.

13. Ultimate Controlling Party
The company's ultimate controlling party is Mr Robert Smith and Ms Angela Walls by virtue of their joint ownership of 100% of the issued share capital in the company.
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