IRIS Accounts Production v25.4.12.37 SC573659 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC573659 2024-07-31 SC573659 2025-07-31 SC573659 2024-08-01 2025-07-31 SC573659 2023-07-31 SC573659 2023-08-01 2024-07-31 SC573659 2024-07-31 SC573659 ns15:Scotland 2024-08-01 2025-07-31 SC573659 ns14:PoundSterling 2024-08-01 2025-07-31 SC573659 ns10:Director1 2024-08-01 2025-07-31 SC573659 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC573659 ns10:SmallEntities 2024-08-01 2025-07-31 SC573659 ns10:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC573659 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 SC573659 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC573659 ns10:FullAccounts 2024-08-01 2025-07-31 SC573659 ns10:Director2 2024-08-01 2025-07-31 SC573659 ns10:RegisteredOffice 2024-08-01 2025-07-31 SC573659 ns5:CurrentFinancialInstruments 2025-07-31 SC573659 ns5:CurrentFinancialInstruments 2024-07-31 SC573659 ns5:ShareCapital 2025-07-31 SC573659 ns5:ShareCapital 2024-07-31 SC573659 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 SC573659 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 SC573659 ns5:PlantMachinery 2024-08-01 2025-07-31 SC573659 ns5:PlantMachinery 2024-07-31 SC573659 ns5:PlantMachinery 2025-07-31 SC573659 ns5:PlantMachinery 2024-07-31 SC573659 ns5:CostValuation 2024-07-31 SC573659 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 SC573659 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31

REGISTERED NUMBER: SC573659 (Scotland)

Unaudited Financial Statements for the Year Ended 31st July 2025

for

Facilities Management Scotland Limited

Facilities Management Scotland Limited (Registered number: SC573659)

Contents of the Financial Statements

for the Year Ended 31st July 2025

Page |

Company Information | 1 |

Report of the Accountants | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

Facilities Management Scotland Limited

Company Information

for the Year Ended 31st July 2025

| DIRECTORS: | Ms J Whitson

| Mr S Colquhoun

| REGISTERED OFFICE: | Barony Castle

| Old Manse Road

| Peebles

| EH45 8QW

| REGISTERED NUMBER: | SC573659 (Scotland)

| ACCOUNTANTS: | McLaughlin Crolla LLP

| 77/2 Hanover Street

| Edinburgh

| EH2 1EE

Facilities Management Scotland Limited

Report of the Accountants to the Directors of

Facilities Management Scotland Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st July 2025 set out on pages four to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

14th April 2026

Facilities Management Scotland Limited (Registered number: SC573659)

Balance Sheet

31st July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 9,852 |  | 2,736 |  |

Investments | 5 | 100 |  | 100 |  |

9,952 |  | 2,836 |  |

CURRENT ASSETS

Debtors | 6 | 59,849 |  | 279,118 |  |

Cash at bank | 12,196 |  | 179,599 |  |

72,045 |  | 458,717 |  |

CREDITORS

Amounts falling due within one year | 7 | 31,161 |  | 423,814 |  |

NET CURRENT ASSETS | 40,884 |  | 34,903 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 50,836 |  | 37,739 |  |

PROVISIONS FOR LIABILITIES | 1,767 |  | 2,706 |  |

NET ASSETS | 49,069 |  | 35,033 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 49,067 |  | 35,031 |  |

SHAREHOLDERS' FUNDS | 49,069 |  | 35,033 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 14th April 2026 and were signed on its behalf by:

Ms J Whitson - Director

Facilities Management Scotland Limited (Registered number: SC573659)

Notes to the Financial Statements

for the Year Ended 31st July 2025

1. | STATUTORY INFORMATION

| Facilities Management Scotland Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on cost and 15% on reducing balance

| Investments in subsidiaries

| Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and

| subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

| An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

| Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Facilities Management Scotland Limited (Registered number: SC573659)

Notes to the Financial Statements - continued

for the Year Ended 31st July 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| Cost

| At 1st August 2024 | 5,400 |  |

| Additions | 8,855 |  |

| At 31st July 2025 | 14,255 |  |

| Depreciation

| At 1st August 2024 | 2,664 |  |

| Charge for year | 1,739 |  |

| At 31st July 2025 | 4,403 |  |

| Net book value

| At 31st July 2025 | 9,852 |  |

| At 31st July 2024 | 2,736 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| Cost

| At 1st August 2024

| and 31st July 2025 | 100 |  |

| Net book value

| At 31st July 2025 | 100 |  |

| At 31st July 2024 | 100 |  |

Facilities Management Scotland Limited (Registered number: SC573659)

Notes to the Financial Statements - continued

for the Year Ended 31st July 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,795 |  | 205,723 |  |

| Loans and receivables | 42,702 |  | 42,702 |  |

| VAT | 11,492 |  | - |  |

| Prepayments | 1,860 |  | 30,693 |  |

59,849 |  | 279,118 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 20,505 |  | 169,605 |  |

| Tax | 1,375 |  | 2,496 |  |

| VAT | - |  | 1,815 |  |

| Other creditors | 5,965 |  | 22,485 |  |

| Directors' current accounts | - |  | 55,037 |  |

| Accrued expenses | 3,316 |  | 172,376 |  |

31,161 |  | 423,814 |  |