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SIMPSON SERVICES (SCOTLAND) LTD

Registered Number
SC488768
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2025

SIMPSON SERVICES (SCOTLAND) LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | Kevin William Simpson

Registered Address | 1 Lea Rig Road
| Peterhead
| AB42 3NP

Registered Number | SC488768 (Scotland)

SIMPSON SERVICES (SCOTLAND) LTD
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 42,800 |  |  |  | 12,300
Tangible assets | 4 |  |  | 198,828 |  |  |  | 131,595
|  |  |  | 241,628 |  |  |  | 143,895
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 26,572 |  |  |  | 14,842 |  |
Cash at bank and on hand |  | 8,381 |  |  |  | 359 |  |
|  | 34,953 |  |  |  | 15,201 |  |
Creditors amounts falling due within one year | 6 | (87,523) |  |  |  | (35,346) |  |
Net current assets (liabilities) |  |  |  | (52,570) |  |  |  | (20,145)
Total assets less current liabilities |  |  |  | 189,058 |  |  |  | 123,750
Creditors amounts falling due after one year | 7 |  |  | (14,158) |  |  |  | -
Provisions for liabilities |  |  |  | (37,777) |  |  |  | (27,030)
Net assets |  |  |  | 137,123 |  |  |  | 96,720
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 137,113 |  |  |  | 96,710
Shareholders' funds |  |  |  | 137,123 |  |  |  | 96,720

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 March 2026, and are signed on its behalf by:
Kevin William Simpson Director Registered Company No. SC488768

SIMPSON SERVICES (SCOTLAND) LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Simpson Services (Scotland) 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.

| Statement of compliance
--- | ---
| 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.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will not withdraw his directors loan account to the detriment of other creditors.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Intangible assets
--- | ---
| Licences are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Licences are currently not being amortised.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and Machinery - Reducing balance - 25% and reducing balance - 5% Vehicles - Reducing balance - 25% Office Equipment - Straightline - 3 years.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 12,300 |  | 12,300
| Additions | 30,500 |  | 30,500
| At 31 October 25 | 42,800 |  | 42,800
| Net book value
| At 31 October 25 | 42,800 |  | 42,800
| At 31 October 24 | 12,300 |  | 12,300

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 232,148 |  | 23,410 |  | 520 |  | 256,078
| Additions | 74,160 |  | 17,995 |  | 1,012 |  | 93,167
| At 31 October 25 | 306,308 |  | 41,405 |  | 1,532 |  | 349,245
| Depreciation and impairment
| At 01 November 24 | 116,392 |  | 7,571 |  | 520 |  | 124,483
| Charge for year | 21,436 |  | 4,206 |  | 292 |  | 25,934
| At 31 October 25 | 137,828 |  | 11,777 |  | 812 |  | 150,417
| Net book value
| At 31 October 25 | 168,480 |  | 29,628 |  | 720 |  | 198,828
| At 31 October 24 | 115,756 |  | 15,839 |  | - |  | 131,595

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 9,240 |  | 12,702
| Other debtors | 16,520 |  | 1,363
| Prepayments and accrued income | 812 |  | 777
| Total | 26,572 |  | 14,842

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 53,089 |  | 1,119
| Taxation and social security | 5,791 |  | 13,025
| Finance lease and HP contracts | 2,436 |  | -
| Other creditors | 24,682 |  | 19,897
| Accrued liabilities and deferred income | 1,525 |  | 1,305
| Total | 87,523 |  | 35,346

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 14,158 |  | -
| Total | 14,158 |  | -