Company registration number SC215881 (Scotland)
URQUHARTS (SOLICITORS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
URQUHARTS (SOLICITORS) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
URQUHARTS (SOLICITORS) LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
2
9
9
Net current assets
9
9
Capital and reserves
Called up share capital
3
9
9

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 May 2026
Ms A M Grandison
Director
Company registration number SC215881 (Scotland)
URQUHARTS (SOLICITORS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Urquharts (Solicitors) Limited is a private company limited by shares incorporated in Scotland. The registered office is 16 Heriot Row, Edinburgh, EH3 6HR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

URQUHARTS (SOLICITORS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
9
9
3
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
9
9
9
9
4
Ultimate Controlling Party

In the opinion of the director, the company has no controlling party.

2026-03-31 2025-04-01 false false true CCH Software CCH Accounts Production 2026.100 No description of principal activity Ms A M Grandison SC215881 2025-04-01 2026-03-31 SC215881 2026-03-31 SC215881 2025-03-31 SC215881 core:ShareCapital 2026-03-31 SC215881 core:ShareCapital 2025-03-31 SC215881 core:ShareCapitalOrdinaryShareClass1 2026-03-31 SC215881 core:ShareCapitalOrdinaryShareClass1 2025-03-31 SC215881 bus:Director1 2025-04-01 2026-03-31 SC215881 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 SC215881 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 SC215881 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 SC215881 bus:OrdinaryShareClass1 2026-03-31 SC215881 bus:OrdinaryShareClass1 2025-03-31 SC215881 bus:EntityNoLongerTradingButTradedInPast 2025-04-01 2026-03-31 SC215881 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC215881 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC215881 bus:FRS102 2025-04-01 2026-03-31 SC215881 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC215881 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP