2025-02-01 2026-01-31 2026-01-31 false SC388845 SOUNESS & BOYNE INTERIOR CONTRACTS LTD 2026-03-17 82990 false iso4217:GBP xbrli:pure SC388845 2025-01-31 SC388845 2026-01-31 SC388845 2025-02-01 2026-01-31 SC388845 2024-01-31 SC388845 2025-01-31 SC388845 2024-02-01 2025-01-31 SC388845 bus:SmallEntities 2025-02-01 2026-01-31 SC388845 bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC388845 bus:AbridgedAccounts 2025-02-01 2026-01-31 SC388845 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC388845 core:WithinOneYear 2026-01-31 SC388845 core:AfterOneYear 2026-01-31 SC388845 core:WithinOneYear 2025-01-31 SC388845 core:AfterOneYear 2025-01-31 SC388845 core:ShareCapital 2026-01-31 SC388845 core:SharePremium 2026-01-31 SC388845 core:RevaluationReserve 2026-01-31 SC388845 core:OtherReservesSubtotal 2026-01-31 SC388845 core:RetainedEarningsAccumulatedLosses 2026-01-31 SC388845 core:ShareCapital 2025-01-31 SC388845 core:SharePremium 2025-01-31 SC388845 core:RevaluationReserve 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SC388845 core:Vehicles 2025-02-01 2026-01-31 SC388845 core:FurnitureFittings 2025-02-01 2026-01-31 SC388845 core:OfficeEquipment 2025-02-01 2026-01-31 SC388845 core:NetGoodwill 2025-02-01 2026-01-31 SC388845 core:IntangibleAssetsOtherThanGoodwill 2025-02-01 2026-01-31 SC388845 core:ListedExchangeTraded 2025-02-01 2026-01-31 SC388845 core:UnlistedNon-exchangeTraded 2025-02-01 2026-01-31 SC388845 core:MoreThanFiveYears 2025-02-01 2026-01-31 SC388845 core:Non-currentFinancialInstruments 2026-01-31 SC388845 core:Non-currentFinancialInstruments 2025-01-31 SC388845 dpl:CostSales 2025-02-01 2026-01-31 SC388845 dpl:DistributionCosts 2025-02-01 2026-01-31 SC388845 core:LandBuildings 2025-02-01 2026-01-31 SC388845 core:PlantMachinery 2025-02-01 2026-01-31 SC388845 core:Vehicles 2025-02-01 2026-01-31 SC388845 core:FurnitureFittings 2025-02-01 2026-01-31 SC388845 core:OfficeEquipment 2025-02-01 2026-01-31 SC388845 dpl:AdministrativeExpenses 2025-02-01 2026-01-31 SC388845 core:NetGoodwill 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2024-02-01 2025-01-31 SC388845 dpl:GroupUndertakings 2024-02-01 2025-01-31 SC388845 dpl:ParticipatingInterests 2024-02-01 2025-01-31 SC388845 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-01 2025-01-31 SC388845 core:ListedExchangeTraded 2024-02-01 2025-01-31 SC388845 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 SC388845 core:UnlistedNon-exchangeTraded 2024-02-01 2025-01-31 SC388845 core:NetGoodwill 2026-01-31 SC388845 core:IntangibleAssetsOtherThanGoodwill 2026-01-31 SC388845 core:LandBuildings 2026-01-31 SC388845 core:PlantMachinery 2026-01-31 SC388845 core:Vehicles 2026-01-31 SC388845 core:FurnitureFittings 2026-01-31 SC388845 core:OfficeEquipment 2026-01-31 SC388845 core:AfterOneYear 2026-01-31 SC388845 core:WithinOneYear 2026-01-31 SC388845 core:ListedExchangeTraded 2026-01-31 SC388845 core:UnlistedNon-exchangeTraded 2026-01-31 SC388845 core:ShareCapital 2026-01-31 SC388845 core:SharePremium 2026-01-31 SC388845 core:RevaluationReserve 2026-01-31 SC388845 core:OtherReservesSubtotal 2026-01-31 SC388845 core:RetainedEarningsAccumulatedLosses 2026-01-31 SC388845 core:NetGoodwill 2025-01-31 SC388845 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 SC388845 core:LandBuildings 2025-01-31 SC388845 core:PlantMachinery 2025-01-31 SC388845 core:Vehicles 2025-01-31 SC388845 core:FurnitureFittings 2025-01-31 SC388845 core:OfficeEquipment 2025-01-31 SC388845 core:AfterOneYear 2025-01-31 SC388845 core:WithinOneYear 2025-01-31 SC388845 core:ListedExchangeTraded 2025-01-31 SC388845 core:UnlistedNon-exchangeTraded 2025-01-31 SC388845 core:ShareCapital 2025-01-31 SC388845 core:SharePremium 2025-01-31 SC388845 core:RevaluationReserve 2025-01-31 SC388845 core:OtherReservesSubtotal 2025-01-31 SC388845 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC388845 core:NetGoodwill 2024-01-31 SC388845 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 SC388845 core:LandBuildings 2024-01-31 SC388845 core:PlantMachinery 2024-01-31 SC388845 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SC388845 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-31 SC388845 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-31 SC388845 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-31 SC388845 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-31 SC388845 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-31 SC388845 bus:Director1 2025-02-01 2026-01-31 SC388845 bus:Director2 2025-02-01 2026-01-31 SC388845 bus:Director3 2025-02-01 2026-01-31

SOUNESS & BOYNE INTERIOR CONTRACTS LTD

Registered Number
SC388845
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2026

SOUNESS & BOYNE INTERIOR CONTRACTS LTD
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | LEARMONTH, Ivan
| RUSSELL, Christine
| SOUNESS, Adam

Registered Address | Suite 8 Adam Ferguson House
| Station Road Eskmills
| Musselburgh
| EH21 7PQ

Registered Number | SC388845 (Scotland)

SOUNESS & BOYNE INTERIOR CONTRACTS LTD
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 19,425 |  |  |  | 25,900
|  |  |  | 19,425 |  |  |  | 25,900
Current assets |  |  |  |  |  |  |  |
Stocks |  | 88,628 |  |  |  | 200,845 |  |
Debtors |  | 108,238 |  |  |  | 255,114 |  |
Cash at bank and on hand |  | 138,979 |  |  |  | 189,229 |  |
|  | 335,845 |  |  |  | 645,188 |  |
Creditors amounts falling due within one year | 4 | (116,303) |  |  |  | (408,887) |  |
Net current assets (liabilities) |  |  |  | 219,542 |  |  |  | 236,301
Total assets less current liabilities |  |  |  | 238,967 |  |  |  | 262,201
Creditors amounts falling due after one year |  |  |  | (6,476) |  |  |  | (42,144)
Net assets |  |  |  | 232,491 |  |  |  | 220,057
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 232,491 |  |  |  | 220,057
Shareholders' funds |  |  |  | 232,491 |  |  |  | 220,057

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- 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 and authorised for issue by the Board of Directors on 17 March 2026, and are signed on its behalf by:
LEARMONTH, Ivan Director
RUSSELL, Christine Director
SOUNESS, Adam Director Registered Company No. SC388845

SOUNESS & BOYNE INTERIOR CONTRACTS LTD
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 8 |  | 8

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 February 25 | 62,108
| At 31 January 26 | 62,108
| Depreciation and impairment
| At 01 February 25 | 36,208
| Charge for year | 6,475
| At 31 January 26 | 42,683
| Net book value
| At 31 January 26 | 19,425
| At 31 January 25 | 25,900

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 67,613 |  | 288,431
| Taxation and social security | 35,947 |  | 105,294
| Other creditors | 2,397 |  | -
| Accrued liabilities and deferred income | 10,346 |  | 15,162
| Total | 116,303 |  | 408,887

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.