REGISTERED NUMBER: SC394202 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Barrhead Timber Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountant

5

DIRECTOR:

I Cochrane

REGISTERED OFFICE:

1 Muriel Street

Barrhead

Glasgow

G78 1QB

REGISTERED NUMBER:

SC394202 (Scotland)

ACCOUNTANT:

Henderson Taxation & Accountancy Services ATT

Studio 258

Embroidery Mill

Abbey Mill Business Centre

Paisley

Scotland

PA1 1TJ

FIXED ASSETS

Tangible assets

4

60,951

66,643

CURRENT ASSETS

Stocks

95,000

70,000

Debtors

5

838

1,877

Cash at bank and in hand

35,475

41,431

131,313

113,308

CREDITORS

Amounts falling due within one year

6

61,985

70,900

NET CURRENT ASSETS

69,328

42,408

TOTAL ASSETS LESS CURRENT LIABILITIES

130,279

109,051

CREDITORS

Amounts falling due after more than one year

7

73,139

48,909

NET ASSETS

57,140

60,142

RESERVES

Retained earnings

57,140

60,142

SHAREHOLDERS' FUNDS

57,140

60,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 9 June 2026 and were signed by:

I Cochrane - Director

1.	STATUTORY INFORMATION

Barrhead Timber 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.

Plant and machinery etc

-

25% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

344,922

Additions

14,625

At 28 February 2026

359,547

DEPRECIATION

At 1 March 2025

278,279

Charge for year

20,317

At 28 February 2026

298,596

NET BOOK VALUE

At 28 February 2026

60,951

At 28 February 2025

66,643

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

838

1,877

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

45,356

50,737

Taxation and social security

15,388

15,286

Other creditors

1,241

4,877

61,985

70,900

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

73,320

48,909

Other creditors

(181

)

-

73,139

48,909

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2026 set out on pages one to three and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.

Henderson Taxation & Accountancy Services ATT

Studio 258

Embroidery Mill

Abbey Mill Business Centre

Paisley

Scotland

PA1 1TJ

Date: .............................................