Ecosse Doors Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC173852 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Ecosse Doors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Archibald McIntyre

Sandra McIntyre

SECRETARY:

Archibald McIntyre

REGISTERED OFFICE:

4 MacDowall Street

Paisley

Renfrewshire

PA3 2NB

REGISTERED NUMBER:

SC173852 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

93,252

77,222

CURRENT ASSETS

Stock

308,905

187,987

Debtors

5

245,944

255,362

Cash at bank

120,023

406,430

674,872

849,779

CREDITORS

Amounts falling due within one year

6

375,173

490,227

NET CURRENT ASSETS

299,699

359,552

TOTAL ASSETS LESS CURRENT
LIABILITIES

392,951

436,774

CREDITORS

Amounts falling due after more than one
year

7

(11,130

)

(32,499

)

PROVISIONS FOR LIABILITIES

8

(24,720

)

(19,060

)

NET ASSETS

357,101

385,215

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

357,001

385,115

SHAREHOLDERS' FUNDS

357,101

385,215

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

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

Archibald McIntyre - Director

1.	STATUTORY INFORMATION

Ecosse Doors 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 represents net invoiced sales of goods, excluding value added tax and adjusted for work in progress.

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.

Plant and machinery

-

15% on reducing balance

Fittings and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stock and work in progress

Stock and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes attributable overheads where appropriate.

Financial instruments

Basic financial instruments, including 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 administrative expenses.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fittings

Plant and

and

Motor

machinery

equipment

vehicles

Totals

£

COST

At 1 November 2024

379,644

10,228

80,490

470,362

Additions

-

788

41,358

42,146

Disposals

-

(20,490

)

(20,490

)

At 31 October 2025

379,644

11,016

101,358

492,018

DEPRECIATION

At 1 November 2024

342,894

3,945

46,301

393,140

Charge for year

5,411

1,572

18,805

25,788

Eliminated on disposal

-

(20,162

)

(20,162

)

At 31 October 2025

348,305

5,517

44,944

398,766

NET BOOK VALUE

At 31 October 2025

31,339

5,499

56,414

93,252

At 31 October 2024

36,750

6,283

34,189

77,222

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

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 November 2024

13,716

60,000

73,716

Additions

-

41,358

At 31 October 2025

13,716

101,358

115,074

DEPRECIATION

At 1 November 2024

9,373

26,139

35,512

Charge for year

651

18,805

19,456

At 31 October 2025

10,024

44,944

54,968

NET BOOK VALUE

At 31 October 2025

3,692

56,414

60,106

At 31 October 2024

4,343

33,861

38,204

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

231,456

236,097

Other debtors

14,488

19,265

245,944

255,362

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

30,636

14,285

Trade creditors

185,043

261,966

Taxation and social security

41,196

85,838

Other creditors

118,298

128,138

375,173

490,227

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Bank loans

5,781

15,833

Hire purchase contracts

5,349

16,666

11,130

32,499

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

24,720

19,060

Deferred

tax

£

Balance at 1 November 2024

19,060

Charge to Statement of Income and Retained Earnings during year

5,660

Balance at 31 October 2025

24,720

The deferred taxation provision relates solely to timing differences arising from accelerated capital allowances. The provision is not discounted.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

10.	RELATED PARTY DISCLOSURES

The director A McIntyre owns 100% of a related company, A McIntyre Joinery Limited, with whom
the company trades on normal commercial terms.The company had purchases from A McIntyre
Joinery Ltd of £202,848 (2024 £273.159). The amount due to A McIntyre Joinery Ltd at the year end
amounted to £53,682 (2024 £30,642).

The director A McIntyre owns 99% of a related company, AMI Contracts Ltd, with whom the
company trades on normal commercial terms.The company had purchases from AMI Contracts Ltd of
£4,000 (2024 £4,000). The amount due to AMI Contracts Ltd at the year end amounted to £21,023
(2024 £18,776).

The company occupies premises owned by A McIntyre Joinery Ltd Self Administered Pension Scheme. Rent and charges of £42,000 (2024 £42,000) was charged for the year. Insurance and maintenance paid by Ecosse Doors Ltd and charged to A McIntyre Joinery Ltd Self Administered Pension Scheme amounted to £11,000 (£6,040 2024).The amount owed to A McIntyre Joinery Limited Self Administered Pension Scheme at the year end amounted to £ 0 ( 2024 -owed by A McIntyre Joinery Limited Self Administered Pension Scheme £0)

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of the directors.