Lomond Offshore Services Limited 31/08/2025 iXBRL

Company registration number: SC271665

Lomond Offshore Services Limited

Unaudited filleted financial statements

31 August 2025

Lomond Offshore Services Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Lomond Offshore Services Limited

Directors and other information


	Directors	H M Smith
		H Smith


	Secretary	H Smith


	Company number	SC271665


	Registered office	Tiendland
		Lochard Road
		Aberfoyle
		Stirlingshire
		FK8 3SZ


	Business address	Tiendland
		Lochard Road
		Aberfoyle
		Stirlingshire
		FK8 3SZ


	Accountants	B K Plus
		20 Barnton Street
		Stirling
		FK8 1NE




	Bankers	Bank of Scotland
		600 Gorgie Road
		Edinburgh
		EH11 3XP

Lomond Offshore Services Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	6	139,876		169,468
		_______		_______
			139,876		169,468

Current assets
Cash at bank and in hand		35,907		31,226
		_______		_______
		35,907		31,226
Creditors: amounts falling due
within one year	7	( 7,686)		( 5,991)
		_______		_______
Net current assets			28,221		25,235
			_______		_______
Total assets less current liabilities			168,097		194,703

			_______		_______
Net assets			168,097		194,703
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			167,997		194,603
			_______		_______
Shareholders funds			168,097		194,703
			_______		_______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 May 2026 , and are signed on behalf of the board by:

H Smith

Director

Company registration number: SC271665

Lomond Offshore Services Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Tiendland, Lochard Road, Aberfoyle, Stirlingshire, FK8 3SZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	17,991	17,991
	_______	_______
Depreciation
At 1 September 2024 and 31 August 2025	17,991	17,991
	_______	_______
Carrying amount
At 31 August 2025	-	-
	_______	_______
At 31 August 2024	-	-
	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 September 2024	169,468	169,468
Disposals	( 29,592)	( 29,592)
	_______	_______
At 31 August 2025	139,876	139,876
	_______	_______
Impairment
At 1 September 2024 and 31 August 2025	-	-
	_______	_______
Carrying amount
At 31 August 2025	139,876	139,876
	_______	_______
At 31 August 2024	169,468	169,468
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	5,538	3,903
Other creditors	2,148	2,088
	_______	_______
	7,686	5,991
	_______	_______

8. Controlling party

The company is controlled by H M Smith .