REGISTERED NUMBER: SC549201 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

James Riley Contracts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountant

5

DIRECTOR:

Mr J Riley

REGISTERED OFFICE:

46 Kenley Road

Renfrew

PA4 8YW

REGISTERED NUMBER:

SC549201 (Scotland)

ACCOUNTANT:

Braehead Accountants & Taxation Services Ltd

Unit 4

Station Road Ind Estate

Station Crescent

Renfrew

Renfrewshire

PA4 8RA

BANKERS:

Virgin Bank

Dunn Square Branch

10 Causeyside Street

Paisley

Renfrewshire

PA1 1BH

FIXED ASSETS

Tangible assets

4

451,790

500,072

CURRENT ASSETS

Debtors

5

141,288

166,609

Cash at bank

290,071

365,369

431,359

531,978

CREDITORS

Amounts falling due within one year

6

187,364

234,558

NET CURRENT ASSETS

243,995

297,420

TOTAL ASSETS LESS CURRENT LIABILITIES

695,785

797,492

CREDITORS

Amounts falling due after more than one year

7

66,259

110,019

NET ASSETS

629,526

687,473

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

629,426

687,373

SHAREHOLDERS' FUNDS

629,526

687,473

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 27 May 2026 and were signed by:

Mr J Riley - Director

1.	STATUTORY INFORMATION

James Riley Contracts 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

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 12 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

763,484

214,401

977,885

Additions

-

48,918

48,918

At 30 November 2025

763,484

263,319

1,026,803

DEPRECIATION

At 1 December 2024

379,475

98,338

477,813

Charge for year

64,204

32,996

97,200

At 30 November 2025

443,679

131,334

575,013

NET BOOK VALUE

At 30 November 2025

319,805

131,985

451,790

At 30 November 2024

384,009

116,063

500,072

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

9,645

9,645

Other debtors

131,643

156,964

141,288

166,609

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

68,260

77,031

Trade creditors

25,000

27,000

Taxation and social security

86,200

112,646

Other creditors

7,904

17,881

187,364

234,558

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

66,259

110,019

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.

Braehead Accountants & Taxation Services Ltd

Unit 4

Station Road Ind Estate

Station Crescent

Renfrew

Renfrewshire

PA4 8RA

Date: .............................................