S R Farriers Ltd - Accounts

	Registered number
	SC485828

	S R Farriers Ltd
	Unaudited Accounts
	for the year ended
	30 September 2025

S R Farriers Ltd Balance Sheet as at 30 September 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets	3		20,386		45,626
			20,386		45,626

Current assets
Debtors	4	253		6,892
Cash at bank and in hand		15,381		13,060
		15,634		19,952

Creditors: amounts falling due within one year	5	(10,095)		(19,550)

Net current assets / (liabilities)			5,539		402

Total assets less current liabilities			25,925		46,028

Creditors: amounts falling due after more than one year	6		(15,246)		(44,660)

Provisions for liabilities			(3,873)		(1,065)

Accruals and deferred income			(290)		(290)

Total net assets (liabilities)			6,516		13

Capital and reserves
Called up share capital			1		1
Profit and loss account			6,515		12
Shareholders' funds			6,516		13

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 September 2025 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.

Signed on behalf of the board of directors

...............................

Mr S Rooney

Director

Approved by the board on 27 February 2026

Company Number: SC485828 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

Muirhead Farm Southbraes
Lennoxtown
Glasgow
G66 7NP

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Equipment	20% Reducing Balance
Vehicles	20% Reducing Balance

Employees
	2025	2024
Average number of employees during the period	1	1

Tangible fixed assets
	Equipment	Vehicles	Total
Cost or valuation	£	£	£
At 1 October 2024	3,255	97,252	100,507
Disposals	(0)	(68,252)	(68,252)
At 30 September 2025	3,255	29,000	32,255
Depreciation
At 1 October 2024	2,905	51,976	54,881
Charge for the period	70	9,055	9,125
On disposals	(0)	(52,137)	(52,137)
At 30 September 2025	2,975	8,894	11,869
Net book value
At 30 September 2025	280	20,106	20,386
At 30 September 2024	350	45,276	45,626

Debtors
	2025	2024
	£	£
Other debtors	253	6,892
	253	6,892

Creditors: amounts falling due within one year
	2025	2024
	£	£
Bank Loans & Overdrafts	8,445	10,270
Other creditors	1,650	9,280
	10,095	19,550

Creditors: amounts falling due after one year
	2025	2024
	£	£
Other	15,246	44,660
	15,246	44,660

7.	Related party disclosures
	During the period of accounts a transaction occurred between this company and a related party, Mr S Rooney. The relationship between the parties is Director. At the balance sheet date the related party owed the company £1,650 (2024 - £6,638 owed by the company to the related party).
	Controlling party Mr. S Rooney is ultimate controlling Party.