REGISTERED NUMBER: SC134227 (Scotland)

Abridged Unaudited Financial Statements for the Year Ended 31 December 2025

for

QUEENSPARK BUILDING SERVICES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Russell

C L Farleigh

SECRETARY:

Mrs J Russell

REGISTERED OFFICE:

13/15 Strathmore House

Town Centre

East Kilbride

GLASGOW

G74 1LF

REGISTERED NUMBER:

SC134227 (Scotland)

ACCOUNTANTS:

RAEBURN ALLISON & CO

CHARTERED ACCOUNTANTS

13/15 STRATHMORE HOUSE

TOWN CENTRE

EAST KILBRIDE

GLASGOW

G74 1LF

FIXED ASSETS

Tangible assets

4

94,813

65,034

Investments

5

300,000

200,000

394,813

265,034

CURRENT ASSETS

Debtors

322,915

62,665

Cash at bank and in hand

377,456

569,883

700,371

632,548

CREDITORS

Amounts falling due within one year

(122,072

)

(94,990

)

NET CURRENT ASSETS

578,299

537,558

TOTAL ASSETS LESS CURRENT LIABILITIES

973,112

802,592

PROVISIONS FOR LIABILITIES

6

(20,859

)

(12,355

)

NET ASSETS

952,253

790,237

CAPITAL AND RESERVES

Called up share capital

7

5,100

5,100

Retained earnings

8

947,153

785,137

SHAREHOLDERS' FUNDS

952,253

790,237

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 April 2026 and were signed on its behalf by:

J Russell - Director

1.	STATUTORY INFORMATION

QUEENSPARK BUILDING SERVICES 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.

Turnover

Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying goods and services and excludes value added tax. Where services are performed gradually over time, revenue is recognised as activity progresses by reference to the value of work performed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 10% on reducing balance

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 19 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

251,328

Additions

74,038

Disposals

(25,489

)

At 31 December 2025

299,877

DEPRECIATION

At 1 January 2025

186,294

Charge for year

44,259

Eliminated on disposal

(25,489

)

At 31 December 2025

205,064

NET BOOK VALUE

At 31 December 2025

94,813

At 31 December 2024

65,034

5.	FIXED ASSET INVESTMENTS

Information on loans is as follows:

Totals

£

At 1 January 2025

200,000

Additions

300,000

Disposals

(200,000

)

At 31 December 2025

300,000

6.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

20,859

12,355

Deferred

tax

£

Balance at 1 January 2025

12,355

Provided during year

8,504

Movement in year

Balance at 31 December 2025

20,859

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

5,100

Ordinary

£1

5,100

5,100

8.

RESERVES

Retained

earnings

£

At 1 January 2025

785,137

Profit for the year

162,016

At 31 December 2025

947,153

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

J Russell

Balance outstanding at start of year

(169

)

(169

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(169

)

(169

)

The company paid rent to Mr & Mrs J Russell, totalling £NIL (2024- £NIL), in respect of commercial premises owned by them, and utilised by the company.

The company sold goods and services during the year to Mr & Mrs Russell, on commercial terms, to the value of £nil (2024 - £nil)

Included in Other Creditors is an amount due to Mr J Russell of £169 (2024 - £-169)

Mr. C L Farleigh is also the proprietor of Farleigh Associates, Chartered Surveyors. During the financial year, that firm provided professional services to the company to the value of £41748 (2024 - £32907).

10.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by the director, Mr J Russell.