REGISTERED NUMBER: SC466148 (Scotland)

Financial Statements for the Year Ended 31 December 2025

for

J R Redford Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R Redford

Ms P J Davidson

SECRETARY:

REGISTERED OFFICE:

Forestview

Backhill of Goval

Newmachar

Aberdeenshire

AB21 7NX

REGISTERED NUMBER:

SC466148 (Scotland)

ACCOUNTANTS:

A J Croll & Company

19 Bon Accord Crescent

Aberdeen

Aberdeenshire

AB11 6DE

FIXED ASSETS

Tangible assets

4

23,038

30,418

CURRENT ASSETS

Debtors

5

13,153

-

Cash at bank

11,011

13,968

24,164

13,968

CREDITORS

Amounts falling due within one year

6

10,280

13,970

NET CURRENT ASSETS/(LIABILITIES)

13,884

(2

)

TOTAL ASSETS LESS CURRENT LIABILITIES

36,922

30,416

CREDITORS

Amounts falling due after more than one year

7

(30,051

)

(33,556

)

PROVISIONS FOR LIABILITIES

(4,377

)

(5,779

)

NET ASSETS/(LIABILITIES)

2,494

(8,919

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,494

(9,919

)

SHAREHOLDERS' FUNDS

2,494

(8,919

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 27 May 2026 and were signed on its behalf by:

J R Redford - Director

1.	STATUTORY INFORMATION

J R Redford Services Ltd 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.

Turnover is measured at the fair value of the consideration received or receivable in respect of services provided, 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

2,522

750

51,015

3,214

57,501

Additions

-

-

-

300

300

At 31 December 2025

2,522

750

51,015

3,514

57,801

DEPRECIATION

At 1 January 2025

2,186

718

22,320

1,859

27,083

Charge for year

84

8

7,174

414

7,680

At 31 December 2025

2,270

726

29,494

2,273

34,763

NET BOOK VALUE

At 31 December 2025

252

24

21,521

1,241

23,038

At 31 December 2024

336

32

28,695

1,355

30,418

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

13,153

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

30

Taxation and social security

10,280

13,581

Other creditors

-

359

10,280

13,970

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

30,051

33,556

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

J R Redford

Balance outstanding at start of year

(359

)

(309

)

Amounts advanced

13,512

-

Amounts repaid

-

(50

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,153

(359

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J R Redford.