REGISTERED NUMBER: SC721203 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

HAMILTON FOODS (AYR) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Cunningham

SECRETARY:

REGISTERED OFFICE:

24 Beresford Terrace

AYR

Ayrshire

KA7 2EG

REGISTERED NUMBER:

SC721203 (Scotland)

ACCOUNTANTS:

Stewart Gilmour & Co.

Chartered Accountants

24 Beresford Terrace

Ayr

KA7 2EG

FIXED ASSETS

Tangible assets

4

18,848

12,912

CURRENT ASSETS

Stocks

1,500

1,500

Debtors

5

1,558

1,536

Cash at bank and in hand

13,176

2,844

16,234

5,880

CREDITORS

Amounts falling due within one year

6

12,977

17,378

NET CURRENT ASSETS/(LIABILITIES)

3,257

(11,498

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,105

1,414

CREDITORS

Amounts falling due after more than one year

7

(14,106

)

-

PROVISIONS FOR LIABILITIES

8

(1,925

)

(579

)

NET ASSETS

6,074

835

CAPITAL AND RESERVES

Called up share capital

9

20

20

Retained earnings

6,054

815

SHAREHOLDERS' FUNDS

6,074

835

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 23 June 2026 and were signed by:

M Cunningham - Director

1.	STATUTORY INFORMATION

Hamilton Foods (Ayr) 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 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

-

20% 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.

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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

16,742

Additions

12,790

At 31 January 2026

29,532

DEPRECIATION

At 1 February 2025

3,830

Charge for year

6,854

At 31 January 2026

10,684

NET BOOK VALUE

At 31 January 2026

18,848

At 31 January 2025

12,912

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,558

1,536

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

6,178

5,446

Taxation and social security

918

-

Other creditors

5,881

11,932

12,977

17,378

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

14,106

-

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

1,925

579

Deferred

tax

£

Balance at 1 February 2025

579

Provided during year

1,346

Balance at 31 January 2026

1,925

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

20

Ordinary

1

20

20

10.	RELATED PARTY DISCLOSURES

M Cunningham

2026

2025

£

£

Amount due to related party at the balance sheet date

1,293

6,235