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Registered Number: SC452726
Scotland
CENTURY 21 CO. LTD.
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

Century 21 Co. Ltd. Contents Page For the year ended 31 July 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Century 21 Co. Ltd. Accountants' Report For the year ended 31 July 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Century 21 Co. Ltd. for the year ended 31 July 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Century 21 Co. Ltd. for the year ended 31 July 2025 as set out on pages Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Century 21 Co. Ltd. , as a body, in accordance with the terms of our engagement letter dated 13 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Century 21 Co. Ltd. and state those matters that we have agreed to state to the Board of Directors of Century 21 Co. Ltd., as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Century 21 Co. Ltd. and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Century 21 Co. Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Century 21 Co. Ltd. . You consider that Century 21 Co. Ltd. is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Century 21 Co. Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account 31 July 2025. .................................................... Turner Accountancy Limited 101 Park Street Motherwell ML1 1PF 13 April 2026 1

Century 21 Co. Ltd. Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 99,364 |  | 104,633
|  | 99,364 |  | 104,633
Current assets |  |  |
Debtors |  | 134,710 |  | 74,716
Cash at bank and in hand |  | 54,750 |  | 81,338
|  | 189,460 |  | 156,054
Creditors: amount falling due within one year |  | (161,034) |  | (228,644)
Net current assets |  | 28,426 |  | (72,590)
Total assets less current liabilities |  | 127,790 |  | 32,043
Provisions for liabilities |  | (25,410) |  | (20,460)
Net assets |  | 102,380 |  | 11,583
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 102,280 |  | 11,483
Shareholders' funds |  | 102,380 |  | 11,583
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 13 April 2026 and were signed on its behalf by:
------------------------------- Mr Neil Adamson Director
2

Century 21 Co. Ltd. Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information Century 21 Co. Ltd. is a private company, limited by shares, registered in Scotland, registration number SC452726, registration address 33 Bairds Crescent, Hamilton, ML3 9FD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 20% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 11 (2024 : 10).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 111,914 |  | 107,109 |  | 11,267 |  | 230,290
Additions | 16,699 |  | 10,500 |  | - |  | 27,199
Disposals | - |  | (4,081) |  | (5,352) |  | (9,433)
At 31 July 2025 | 128,613 |  | 113,528 |  | 5,915 |  | 248,056
Depreciation
At 01 August 2024 | 72,120 |  | 45,847 |  | 7,690 |  | 125,657
Charge for year | 11,298 |  | 16,920 |  | 597 |  | 28,815
On disposals | - |  | (1,020) |  | (4,760) |  | (5,780)
At 31 July 2025 | 83,418 |  | 61,747 |  | 3,527 |  | 148,692
Net book values
Closing balance as at 31 July 2025 | 45,195 |  | 51,781 |  | 2,388 |  | 99,364
Opening balance as at 01 August 2024 | 39,794 |  | 61,262 |  | 3,577 |  | 104,633
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
80 Class A shares of £1.00 each | 80 |  | 80
20 Class B shares of £1.00 each | 20 |  | 20
| 100 |  | 100
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