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Company Registration No. SC591816 (Scotland)
Kwikscaff Scotland Ltd Unaudited accounts for the year ended 30 June 2025
Kwikscaff Scotland Ltd Unaudited accounts Contents
Page
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Kwikscaff Scotland Ltd Company Information for the year ended 30 June 2025
Director
FRANCIS LENIHAN
Company Number
SC591816 (Scotland)
Registered Office
88 Clark Street Paisley PA3 1RB United Kingdom
Accountants
STZ Accounting Ltd 48 West George Street SECOND FLOOR Glasgow UK G2 1BP
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Kwikscaff Scotland Ltd Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
(1)
(1)
Fixed assets
Tangible assets
52,733 
23,493 
Current assets
Inventories
25,783 
25,783 
Debtors
43,312 
7,556 
Cash at bank and in hand
133,401 
159,446 
202,496 
192,785 
Creditors: amounts falling due within one year
(70,873)
(70,144)
Net current assets
131,623 
122,641 
Total assets less current liabilities
184,355 
146,133 
Creditors: amounts falling due after more than one year
(42,625)
(13,225)
Net assets
141,730 
132,908 
Capital and reserves
Capital contribution reserve
- 
819 
Profit and loss account
141,730 
132,089 
Shareholders' funds
141,730 
132,908 
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 July 2025 and were signed on its behalf by
FRANCIS LENIHAN Director Company Registration No. SC591816
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Kwikscaff Scotland Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Kwikscaff Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC591816. The registered office is 88 Clark Street, Paisley, PA3 1RB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Reducing Balance
Fixtures & fittings
10% Straight Line
Computer equipment
20% Straight Line
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Kwikscaff Scotland Ltd Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2024
41,109 
- 
582 
41,691 
Additions
24,500 
12,940 
- 
37,440 
At 30 June 2025
65,609 
12,940 
582 
79,131 
Depreciation
At 1 July 2024
18,081 
- 
117 
18,198 
Charge for the year
6,790 
1,294 
116 
8,200 
At 30 June 2025
24,871 
1,294 
233 
26,398 
Net book value
At 30 June 2025
40,738 
11,646 
349 
52,733 
At 30 June 2024
23,028 
- 
465 
23,493 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
4,920 
Trade debtors
25,821 
- 
Accrued income and prepayments
17,491 
- 
Other debtors
- 
2,636 
43,312 
7,556 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
16,407 
- 
Trade creditors
21,137 
- 
Taxes and social security
1,211 
28,434 
Loans from directors
30,718 
40,310 
Accruals
1,400 
1,400 
70,873 
70,144 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
42,625 
13,225 
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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