REGISTERED NUMBER: SC235745 (Scotland)

Roger Platfoot Polythene Limited

Unaudited Financial Statements

for the Year Ended 31st August 2025

Page

Company information

1

Balance sheet

2

to

3

Notes to the financial statements

4

to

6

Directors:

R Platfoot

Ms B King

Secretary:

Ms B King

Registered office:

West End House

High Street

Melrose

Roxburghshire

TD6 9RU

Registered number:

SC235745 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Tangible assets

4

151

251

Current assets

Debtors

5

14,226

11,944

Investments

6

2,000

2,000

Cash at bank

12,550

28,177

28,776

42,121

Creditors

Amounts falling due within one year

7

3,078

17,075

Net current assets

25,698

25,046

Total assets less current liabilities

25,849

25,297

Capital and reserves

Called up share capital

1,100

1,100

Retained earnings

24,749

24,197

Shareholders' funds

25,849

25,297

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

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

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th April 2026 and were signed on its behalf by:

R Platfoot - Director

1.	Statutory information

Roger Platfoot Polythene 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 the total invoice value, excluding value added tax, of sales made during the year or the fair value of services provided for amounts not invoiced at the year end.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer.

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.

Fixtures and fittings

-

25% on cost and 25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals, other loans and directors' loans.

Directors' loans (being repayable on demand), trade debtors, trade creditors, accruals and other loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Investments

Current asset investments are stated at cost less provision for diminution in value.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits

Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

Going concern

The directors have considered the company's financial position for a minimum of 12 months and beyond from the date of signing these financial statements and have an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1st September 2024

and 31st August 2025

6,672

Depreciation

At 1st September 2024

6,421

Charge for year

100

At 31st August 2025

6,521

Net book value

At 31st August 2025

151

At 31st August 2024

251

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

10,156

Other debtors

14,226

1,788

14,226

11,944

6.	Current asset investments

2025

2024

£

£

Current asset investment

2,000

2,000

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

9,146

Taxation and social security

455

5,118

Other creditors

2,623

2,811

3,078

17,075

8.	Directors' advances, credits and guarantees

Included within other debtors are the following loans to directors:

at 1 Sep

Amount

Amount

at 31 Aug

2024

Advanced

Repaid

2025

Director 1

289

13,794

(490

)

13,593

Total

289

13,794

(490

)

13,593

This loan is unsecured and repayable on demand. Interest has been charged at the official rate published by HMRC.

9.	Post balance sheet events

On 31st March 2026 an interim divided of £14 per share was declared on Ordinary Shares.