REGISTERED NUMBER: SC516208 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Revoil Design Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

G J Duncan

REGISTERED OFFICE:

29 Brandon Street

Hamilton

South Lanarkshire

ML3 6DA

REGISTERED NUMBER:

SC516208 (Scotland)

ACCOUNTANTS:

Sharles Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

CURRENT ASSETS

Debtors

5

9,443

7,592

Cash at bank

9,367

12,278

18,810

19,870

CREDITORS

Amounts falling due within one year

6

7,466

7,376

NET CURRENT ASSETS

11,344

12,494

TOTAL ASSETS LESS CURRENT LIABILITIES

11,344

12,494

PROVISIONS FOR LIABILITIES

85

303

NET ASSETS

11,259

12,191

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

11,258

12,190

SHAREHOLDERS' FUNDS

11,259

12,191

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 director acknowledges her 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 15 June 2026 and were signed by:

G J Duncan - Director

1.	STATUTORY INFORMATION

Revoil Design 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,980

1,980

Other debtors

7,463

5,612

9,443

7,592

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,270

2,168

Taxation and social security

596

559

Other creditors

3,600

4,649

7,466

7,376

7.	RELATED PARTY DISCLOSURES

The company operates a loan with the director, Gillian Duncan. During the year there was no movement. At the year end, the balance due to the director was £1,999 (2024: £1,999). This loan is unsecured, interest free and has no fixed repayment terms.

The company received rent of £19,800 from Intaglio Glass & Design Ltd (2024: £19,800), a company in which Gillian Duncan is a shareholder. The balance owed at the year end was £1,980 (2024: £1,980).

The company also has a loan from Intaglio Glass & Design Ltd. The balance owed at the year end was £530 (2024: £1,530). The loan is interest free with no fixed repayment terms.

The company also has a loan to Cool Coatings Ltd, a company in which Gillian Duncan is a shareholder. The balance due at the year end was £6,860 (2024: £3,060). The loan is interest free with no fixed repayment terms.

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Revoil Design Ltd for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Revoil Design Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Revoil Design Ltd and state those matters that we have agreed to state to the director of Revoil Design Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Revoil Design Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Revoil Design Ltd. You consider that Revoil Design Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Revoil Design Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sharles Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

16 June 2026