SC245718falseslaters2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2026-03-31http://www.companieshouse.gov.uk/pt:SharePremium2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-03-31http://www.companieshouse.gov.uk/cd:Director22025-04-012026-03-31http://www.companieshouse.gov.uk/pt:SharePremium2026-03-31http://www.companieshouse.gov.uk/cd:Director32025-04-012026-03-31http://www.companieshouse.gov.uk/cd:Director42025-04-012026-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-04-012026-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2026-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FRS1022025-04-012026-03-31http://www.companieshouse.gov.uk/2026-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2026-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: SC245718
D Craig & Sons (Slaters) Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
Assured Accounts Ltd
Accountant IFA
9 Marine House
Bents Road
Montrose
Angus
DD10 8PU
D Craig & Sons (Slaters) Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
D R Craig
D G Craig
I M Craig
Mrs K Craig
SECRETARY
Mrs Kathleen Craig
REGISTERED OFFICE
12 York Terrace
Montrose
DD10 8LG
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC245718
ACCOUNTANTS
Assured Accounts Ltd
Accountant IFA
9 Marine House
Bents Road
Montrose
Angus
DD10 8PU
D Craig & Sons (Slaters) Ltd
ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts5
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
D Craig & Sons (Slaters) Ltd
BALANCE SHEET AT 31/03/2026
20262025
Notes££
FIXED ASSETS
Intangible assets312,50012,500
Tangible assets466,91779,995
79,41792,495
CURRENT ASSETS
Debtors510,7575,083
Cash at bank and in hand189,655157,885
200,412162,968
CREDITORS: Amounts falling due within one year677,66580,417
NET CURRENT ASSETS122,74782,551
TOTAL ASSETS LESS CURRENT LIABILITIES202,164175,046
CAPITAL AND RESERVES
Called up share capital7740740
Share premium account81515
Profit and loss account201,409174,291
SHAREHOLDERS' FUNDS202,164175,046
D Craig & Sons (Slaters) Ltd
BALANCE SHEET AT 31/03/2026
For the year ending 31/03/2026 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 24/04/2026 and signed on their behalf by
.............................
D R Craig
Director
.............................
D G Craig
director
.............................
I M Craig
Director
D Craig & Sons (Slaters) Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line 2%
Plant and Machinerystraight line 18%
1c. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
2. EMPLOYEES
20262025
No.No.
Average number of employees55
D Craig & Sons (Slaters) Ltd
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/202550,00050,000
At 31/03/202650,00050,000
Depreciation
At 01/04/202537,50037,500
At 31/03/202637,50037,500
Net Book Amounts
At 31/03/202612,50012,500
At 31/03/202512,50012,500
4. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachineryTotal
£££
Cost
At 01/04/202547,85093,925141,775
Additions-32,99732,997
Disposals-(34,800)(34,800)
At 31/03/202647,85092,122139,972
Depreciation
At 01/04/202513,39848,38261,780
Disposals-(6,264)(6,264)
For the year95716,58217,539
At 31/03/202614,35558,70073,055
Net Book Amounts
At 31/03/202633,49533,42266,917
At 31/03/202534,45245,54379,995
5. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors7,1524,728
PAYE control1,375-
Other debtors - CIS tax2,230355
10,7575,083
D Craig & Sons (Slaters) Ltd
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax22,16916,924
VAT11,62211,935
PAYE control-1,771
Directors current account - David Craig1,2843,257
Directors current account - Kathleen Craig11,58316,432
Trade creditors29,15728,183
Accruals1,8501,915
77,66580,417
7. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
740 Ordinary shares of £1 each740740
740740
8. SHARE PREMIUM ACCOUNT 20262025
££
Share premium account1515