REGISTERED NUMBER: SC556544 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

A Manson & Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Forster

REGISTERED OFFICE:

Old Road Garage

Kennet Village

Alloa

Clackmannanshire

FK10 4DP

REGISTERED NUMBER:

SC556544 (Scotland)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

FIXED ASSETS

Tangible assets

3

374,735

324,548

CURRENT ASSETS

Stocks

10,656

10,406

Debtors

4

258,232

262,530

Cash at bank and in hand

411,418

427,220

680,306

700,156

CREDITORS

Amounts falling due within one year

5

240,071

322,070

NET CURRENT ASSETS

440,235

378,086

TOTAL ASSETS LESS CURRENT LIABILITIES

814,970

702,634

PROVISIONS FOR LIABILITIES

61,382

66,261

NET ASSETS

753,588

636,373

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

753,488

636,273

753,588

636,373

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 3 April 2026 and were signed by:

D Forster - Director

1.	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 etc

-

20% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 15 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

79,019

492,789

571,808

Additions

-

113,186

113,186

Disposals

-

(19,259

)

(19,259

)

At 31 August 2025

79,019

586,716

665,735

DEPRECIATION

At 1 September 2024

-

247,260

247,260

Charge for year

-

53,038

53,038

Eliminated on disposal

-

(9,298

)

(9,298

)

At 31 August 2025

-

291,000

291,000

NET BOOK VALUE

At 31 August 2025

79,019

295,716

374,735

At 31 August 2024

79,019

245,529

324,548

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

209,557

203,749

Amounts owed by associates

39,694

39,694

Other debtors

8,981

19,087

258,232

262,530

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

68,469

72,810

Amounts owed to associates

99,162

98,277

Taxation and social security

62,836

143,707

Other creditors

9,604

7,276

240,071

322,070

6.	RELATED PARTY DISCLOSURES

Amounts due to/from group undertakings are unsecured and interest free.