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Company Registration No. SC429249 (Scotland)
Heavyweight Artwork Limited Unaudited accounts for the year ended 31 July 2025
Heavyweight Artwork Limited Unaudited accounts Contents
Page
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Heavyweight Artwork Limited Company Information for the year ended 31 July 2025
Directors
Ray Browne Wendy Joshua
Company Number
SC429249 (Scotland)
Registered Office
3 Mayburn Vale Loanhead Midlothian EH20 9HQ Scotland
Accountants
Green Shoots Accountancy Services Ltd Kilspindie House 38 Market Street Haddington East Lothian EH41 3JE
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Heavyweight Artwork Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
(1)
884 
Current assets
Debtors
9,115 
9,436 
Cash at bank and in hand
11,763 
17,406 
20,878 
26,842 
Creditors: amounts falling due within one year
(20,095)
(17,005)
Net current assets
783 
9,837 
Net assets
782 
10,721 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
772 
10,711 
Shareholders' funds
782 
10,721 
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by
Ray Browne Director Company Registration No. SC429249
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Heavyweight Artwork Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Heavyweight Artwork Limited is a private company, limited by shares, registered in Scotland, registration number SC429249. The registered office is 3 Mayburn Vale, Loanhead, Midlothian, EH20 9HQ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Heavyweight Artwork Limited Notes to the Accounts for the year ended 31 July 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2024
15,000 
At 31 July 2025
15,000 
Amortisation
At 1 August 2024
15,000 
At 31 July 2025
15,000 
Net book value
At 31 July 2025
- 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
3,686 
3,539 
7,225 
At 31 July 2025
3,686 
3,539 
7,225 
Depreciation
At 1 August 2024
3,686 
2,655 
6,341 
Charge for the year
- 
885 
885 
At 31 July 2025
3,686 
3,540 
7,226 
Net book value
At 31 July 2025
- 
(1)
(1)
At 31 July 2024
- 
884 
884 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,543 
9,436 
Other debtors
3,572 
- 
9,115 
9,436 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
44 
350 
Taxes and social security
16,389 
16,180 
Other creditors
445 
- 
Loans from directors
3,217 
235 
Accruals
- 
240 
20,095 
17,005 
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Heavyweight Artwork Limited Notes to the Accounts for the year ended 31 July 2025
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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