REGISTERED NUMBER: SC266706 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Anderson Brownlie Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Anderson

Mrs T Anderson

SECRETARY:

Mrs T Anderson

REGISTERED OFFICE:

53 Wellhall Road

Hamilton

Lanarkshire

ML3 9BY

REGISTERED NUMBER:

SC266706 (Scotland)

ACCOUNTANTS:

Andersons

53 Wellhall Road

Hamilton

Lanarkshire

ML3 9BY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

33,687

716

33,687

716

CURRENT ASSETS

Debtors

6

13,746

15,874

Cash at bank

93,926

116,382

107,672

132,256

CREDITORS

Amounts falling due within one year

7

29,459

33,254

NET CURRENT ASSETS

78,213

99,002

TOTAL ASSETS LESS CURRENT LIABILITIES

111,900

99,718

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

111,800

99,618

SHAREHOLDERS' FUNDS

111,900

99,718

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

S Anderson - Director

1.	STATUTORY INFORMATION

Anderson Brownlie 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 net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, 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 etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

16,000

AMORTISATION

At 1 April 2025

and 31 March 2026

16,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

11,026

Additions

40,652

Disposals

(8,156

)

At 31 March 2026

43,522

DEPRECIATION

At 1 April 2025

10,310

Charge for year

7,569

Eliminated on disposal

(8,044

)

At 31 March 2026

9,835

NET BOOK VALUE

At 31 March 2026

33,687

At 31 March 2025

716

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

11,869

13,951

Other debtors

1,877

1,923

13,746

15,874

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

301

746

Taxation and social security

21,685

25,459

Other creditors

7,473

7,049

29,459

33,254

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs T Anderson.