Mailing & Data Solutions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC336086 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

Mailing & Data Solutions Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

R Q Howie

SECRETARY:

R Q Howie

REGISTERED OFFICE:

C/o Burgoyne Carey

Pavilion 2

3 Dava Street

Glasgow

G51 2JA

REGISTERED NUMBER:

SC336086 (Scotland)

ACCOUNTANTS:

Burgoyne Carey

Chartered Accountants

Pavilion 2

3 Dava Street

Broomloan Road

Glasgow

G51 2JA

FIXED ASSETS

Intangible assets

4

23,520

35,268

Tangible assets

5

393,258

385,231

Investments

6

14,246

431,024

434,745

CURRENT ASSETS

Debtors

7

1,136,548

1,080,239

Cash at bank

397,755

320,335

1,534,303

1,400,574

CREDITORS

Amounts falling due within one year

8

220,947

172,417

NET CURRENT ASSETS

1,313,356

1,228,157

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,744,380

1,662,902

PROVISIONS FOR LIABILITIES

6,489

7,215

NET ASSETS

1,737,891

1,655,687

CAPITAL AND RESERVES

Called up share capital

900

Retained earnings

1,736,991

1,654,787

SHAREHOLDERS' FUNDS

1,737,891

1,655,687

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 7 May 2026 and were signed by:

R Q Howie - Director

1.	STATUTORY INFORMATION

Mailing & Data Solutions 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 amounts invoiced during the year net, exclusive of Value Added Tax.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

235,000

AMORTISATION

At 1 January 2025

199,732

Amortisation for year

11,748

At 31 December 2025

211,480

NET BOOK VALUE

At 31 December 2025

23,520

At 31 December 2024

35,268

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

£

COST

At 1 January 2025

235,000

119,930

76,711

Additions

-

11,774

1,746

At 31 December 2025

235,000

131,704

78,457

DEPRECIATION

At 1 January 2025

-

76,057

Charge for year

-

368

At 31 December 2025

-

76,425

NET BOOK VALUE

At 31 December 2025

235,000

131,704

2,032

At 31 December 2024

235,000

119,930

654

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 January 2025

149,630

113,049

694,320

Additions

4,828

-

18,348

At 31 December 2025

154,458

113,049

712,668

DEPRECIATION

At 1 January 2025

136,807

96,225

309,089

Charge for year

5,726

4,227

10,321

At 31 December 2025

142,533

100,452

319,410

NET BOOK VALUE

At 31 December 2025

11,925

12,597

393,258

At 31 December 2024

12,823

16,824

385,231

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

Artwork investment

14,246

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

238,772

193,861

Other debtors

883,001

Prepayments

14,775

3,377

1,136,548

1,080,239

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

68,160

60,974

Credit Cards

1,692

2,048

Tax

77,365

46,255

Social security and other taxes

10,571

8,955

Pensions

796

499

VAT

32,397

25,548

Directors' loan accounts

296

267

Deferred income

4,000

-

Accrued expenses

25,670

27,871

220,947

172,417

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

R Q Howie

Balance outstanding at start of year

(267

)

(180

)

Amounts advanced

134,471

108,913

Amounts repaid

(134,500

)

(109,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(296

)

(267

)