David Wilkinson (Scotland) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC345648 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

David Wilkinson (Scotland) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D A Wilkinson

REGISTERED OFFICE:

Unit 3, Morris Park

37 Rosyth Road

Glasgow

G5 0YE

REGISTERED NUMBER:

SC345648 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

7,418

9,879

CURRENT ASSETS

Stocks

5

12,000

36,166

Cash at bank and in hand

19,614

15,122

31,614

51,288

CREDITORS

Amounts falling due within one year

6

18,894

37,502

NET CURRENT ASSETS

12,720

13,786

TOTAL ASSETS LESS CURRENT
LIABILITIES

20,138

23,665

CREDITORS

Amounts falling due after more than one
year

7

19,056

23,087

NET ASSETS

1,082

578

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

1,081

577

SHAREHOLDERS' FUNDS

1,082

578

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

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

The director acknowledges his 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 director and authorised for issue on 27 April 2026 and were signed by:

D A Wilkinson - Director

1.	STATUTORY INFORMATION

David Wilkinson (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.

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.

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Office

vehicles

equipment

Totals

£

COST

At 1 August 2024

and 31 July 2025

37,606

1,517

39,123

DEPRECIATION

At 1 August 2024

27,812

1,432

29,244

Charge for year

2,448

13

2,461

At 31 July 2025

30,260

1,445

31,705

NET BOOK VALUE

At 31 July 2025

7,346

72

7,418

At 31 July 2024

9,794

85

9,879

5.

STOCKS

31.7.25

31.7.24

£

Work-in-progress

12,000

36,166

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade creditors

3,951

6,697

Tax

(1,914

)

(1,914

)

Social security and other taxes

(8,371

)

3,115

VAT

7,133

6,660

Directors' current accounts

15,555

20,658

Accrued expenses

2,540

2,286

18,894

37,502

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Bank loan

19,056

23,087

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

1

Ordinary Share Capital

£1

1