Lindsay Pert Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC687374

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		66,769		66,769

			66,769		66,769
CURRENT ASSETS
Debtors	5	-		1,575
Cash at bank and in hand		5,061		21,542

		5,061		23,117
Creditors: Amounts Falling Due Within One Year	6	(4,311 )		(24,563 )

NET CURRENT ASSETS (LIABILITIES)			750		(1,446 )

TOTAL ASSETS LESS CURRENT LIABILITIES			67,519		65,323

Creditors: Amounts Falling Due After More Than One Year	7		(68,495 )		(68,495 )

NET LIABILITIES			(976 )		(3,172 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(978 )		(3,174 )

SHAREHOLDERS' FUNDS			(976)		(3,172)

Page 1

Page 2

Lindsay Pert Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Adrian Lindsay

Director

20th April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Lindsay Pert Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC687374 . The registered office is 9 The Byres, Rosyth, Dunfermline, KY11 2TD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

n/a

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Financial Instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

Page 3

Page 4

Lindsay Pert Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 February 2025	66,769

As at 31 January 2026	66,769

Net Book Value
As at 31 January 2026	66,769

As at 1 February 2025	66,769

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	-	1,575

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Directors' loan accounts	4,311	24,563

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	68,495	68,495

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within creditors are the following loans from directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Richard Pert	(499 )	-	-	-	(499 )
Mr Adrian Lindsay	(24,064 )	-	20,252	-	(3,812 )

The above loan is unsecured, interest free and repayable on demand.

Page 4