REGISTERED NUMBER: SC190168 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Northern Platforms & Stagings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

John Johnston

Steven Tait Buchan

REGISTERED OFFICE:

Thunderton Industrial Estate

Glendaveny

Peterhead

Aberdeenshire

AB42 3EB

REGISTERED NUMBER:

SC190168 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

1,635,659

1,351,918

Investment property

5

782,382

781,381

2,418,041

2,133,299

CURRENT ASSETS

Stocks

10,675

10,315

Debtors

6

581,309

486,318

Investments

7

1,656,025

1,544,240

Cash at bank and in hand

1,018,045

687,502

3,266,054

2,728,375

CREDITORS

Amounts falling due within one year

8

553,333

324,964

NET CURRENT ASSETS

2,712,721

2,403,411

TOTAL ASSETS LESS CURRENT LIABILITIES

5,130,762

4,536,710

PROVISIONS FOR LIABILITIES

128,706

134,390

NET ASSETS

5,002,056

4,402,320

CAPITAL AND RESERVES

Called up share capital

57,100

57,100

Retained earnings

4,944,956

4,345,220

SHAREHOLDERS' FUNDS

5,002,056

4,402,320

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings 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:

John Johnston - Director

Steven Tait Buchan - Director

1.	STATUTORY INFORMATION

Northern Platforms & Stagings 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

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

Debtors and creditors receivable/payable within one year.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Loans and borrowings

Loans and borrowing are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

933,242

659,505

30,339

Additions

329,028

79,756

3,250

Disposals

-

(29,934

)

-

At 30 September 2025

1,262,270

709,327

33,589

DEPRECIATION

At 1 October 2024

122,144

364,615

21,329

Charge for year

22,355

74,126

2,452

Eliminated on disposal

-

(25,916

)

-

At 30 September 2025

144,499

412,825

23,781

NET BOOK VALUE

At 30 September 2025

1,117,771

296,502

9,808

At 30 September 2024

811,098

294,890

9,010

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

422,248

27,776

2,073,110

Additions

64,055

1,869

477,958

Disposals

(24,995

)

-

(54,929

)

At 30 September 2025

461,308

29,645

2,496,139

DEPRECIATION

At 1 October 2024

189,636

23,468

721,192

Charge for year

69,480

3,040

171,453

Eliminated on disposal

(6,249

)

-

(32,165

)

At 30 September 2025

252,867

26,508

860,480

NET BOOK VALUE

At 30 September 2025

208,441

3,137

1,635,659

At 30 September 2024

232,612

4,308

1,351,918

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

51,500

DEPRECIATION

At 1 October 2024

29,774

Charge for year

5,431

At 30 September 2025

35,205

NET BOOK VALUE

At 30 September 2025

16,295

At 30 September 2024

21,726

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

781,381

Additions

1,001

At 30 September 2025

782,382

NET BOOK VALUE

At 30 September 2025

782,382

At 30 September 2024

781,381

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

467,991

341,435

Other debtors

113,318

144,883

581,309

486,318

7.	CURRENT ASSET INVESTMENTS

30.9.25

30.9.24

£

£

Listed investments

1,656,025

1,544,240

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

-

1,667

Trade creditors

234,866

56,723

Taxation and social security

309,420

257,549

Other creditors

9,047

9,025

553,333

324,964

9.	ULTIMATE CONTROLLING PARTY

The company is controlled and managed by the directors.