IRIS Accounts Production v26.1.10.61 SC273342 Board of Directors 1.10.24 30.9.25 30.9.25 true false true false false false true false 10143 7975 10143 10143 7975 10143 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC273342 2024-09-30 SC273342 2025-09-30 SC273342 2024-10-01 2025-09-30 SC273342 2023-09-30 SC273342 2023-10-01 2024-09-30 SC273342 2024-09-30 SC273342 ns15:Scotland 2024-10-01 2025-09-30 SC273342 ns14:PoundSterling 2024-10-01 2025-09-30 SC273342 ns10:Director1 2024-10-01 2025-09-30 SC273342 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC273342 ns10:SmallEntities 2024-10-01 2025-09-30 SC273342 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC273342 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC273342 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC273342 ns10:FullAccounts 2024-10-01 2025-09-30 SC273342 1 2024-10-01 2025-09-30 SC273342 42 ns10:Director2 2024-09-30 SC273342 42 ns10:Director2 2024-10-01 2025-09-30 SC273342 42 ns10:Director2 2023-10-01 2024-09-30 SC273342 42 ns10:Director2 2025-09-30 SC273342 42 ns10:Director2 2024-09-30 SC273342 ns10:Director2 2024-10-01 2025-09-30 SC273342 ns10:Director3 2024-10-01 2025-09-30 SC273342 ns10:Director4 2024-10-01 2025-09-30 SC273342 ns10:Director5 2024-10-01 2025-09-30 SC273342 ns10:CompanySecretary1 2024-10-01 2025-09-30 SC273342 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC273342 ns5:CurrentFinancialInstruments 2025-09-30 SC273342 ns5:CurrentFinancialInstruments 2024-09-30 SC273342 ns5:ShareCapital 2025-09-30 SC273342 ns5:ShareCapital 2024-09-30 SC273342 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC273342 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC273342 ns5:NetGoodwill 2024-10-01 2025-09-30 SC273342 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 SC273342 ns5:PlantMachinery 2024-10-01 2025-09-30 SC273342 ns5:NetGoodwill 2024-09-30 SC273342 ns5:NetGoodwill 2025-09-30 SC273342 ns5:NetGoodwill 2024-09-30 SC273342 ns5:PlantMachinery 2024-09-30 SC273342 ns5:PlantMachinery 2025-09-30 SC273342 ns5:PlantMachinery 2024-09-30 SC273342 ns5:CostValuation 2024-09-30 SC273342 ns5:DisposalsRepaymentsInvestments 2025-09-30 SC273342 ns5:CostValuation 2025-09-30 SC273342 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 SC273342 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 SC273342 ns5:DeferredTaxation 2024-09-30 SC273342 ns5:DeferredTaxation 2024-10-01 2025-09-30 SC273342 ns5:DeferredTaxation 2025-09-30 SC273342 ns10:Director1 1 2024-09-30 SC273342 ns10:Director1 1 2023-09-30 SC273342 ns10:Director1 1 2024-10-01 2025-09-30 SC273342 ns10:Director1 1 2023-10-01 2024-09-30 SC273342 ns10:Director1 1 2025-09-30 SC273342 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: SC273342 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| R & S SILLARS LTD |

| R & S SILLARS LTD (REGISTERED NUMBER: SC273342) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| R & S SILLARS LTD |

COMPANY INFORMATION

For The Year Ended 30 September 2025

| DIRECTORS: | R H G Sillars

| Mrs S J Sillars

| J Coulter

| Mrs F B Symington

| Mrs K Lowe

| SECRETARY: | Mrs S J Sillars

| REGISTERED OFFICE: | Arran House

| 15D Skye Road

| Prestwick

| Ayrshire

| KA9 2TA

| REGISTERED NUMBER: | SC273342 (Scotland)

| ACCOUNTANTS: | McLay, McAlister & McGibbon (Ayr) Ltd

| Arran House

| 15D Skye Road

| Prestwick

| Ayrshire

| KA9 2TA

| R & S SILLARS LTD (REGISTERED NUMBER: SC273342) |

BALANCE SHEET

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 5,844 |  | 6,162 |  |

Investments | 6 | - |  | 2 |  |

5,844 |  | 6,164 |  |

CURRENT ASSETS

Stocks | 78,319 |  | 79,924 |  |

Debtors | 7 | 64,178 |  | 61,940 |  |

Cash at bank | 337,102 |  | 283,929 |  |

479,599 |  | 425,793 |  |

CREDITORS

Amounts falling due within one year | 8 | 90,858 |  | 102,931 |  |

NET CURRENT ASSETS | 388,741 |  | 322,862 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 394,585 |  | 329,026 |  |

PROVISIONS FOR LIABILITIES | 9 | 1,461 |  | 1,541 |  |

NET ASSETS | 393,124 |  | 327,485 |  |

CAPITAL AND RESERVES

Called up share capital | 30,000 |  | 30,000 |  |

Retained earnings | 363,124 |  | 297,485 |  |

SHAREHOLDERS' FUNDS | 393,124 |  | 327,485 |  |

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 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.

| R & S SILLARS LTD (REGISTERED NUMBER: SC273342) |

BALANCE SHEET - continued

30 September 2025

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 Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

R H G Sillars - Director

| R & S SILLARS LTD (REGISTERED NUMBER: SC273342) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| R & S Sillars 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. | 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 value of goods supplied, excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is amortised evenly over its estimated useful life of seven years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| R & S SILLARS LTD (REGISTERED NUMBER: SC273342) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 5 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 60,000 |  |

| Amortisation

| At 1 October 2024

| and 30 September 2025 | 60,000 |  |

| Net book value

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| Cost

| At 1 October 2024 | 42,456 |  |

| Additions | 1,397 |  |

| At 30 September 2025 | 43,853 |  |

| Depreciation

| At 1 October 2024 | 36,294 |  |

| Charge for year | 1,715 |  |

| At 30 September 2025 | 38,009 |  |

| Net book value

| At 30 September 2025 | 5,844 |  |

| At 30 September 2024 | 6,162 |  |

| R & S SILLARS LTD (REGISTERED NUMBER: SC273342) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 October 2024 | 2 |  |

| Disposals | (2 | ) |

| At 30 September 2025 | - |  |

| Net book value

| At 30 September 2025 | - |  |

| At 30 September 2024 | 2 |  |

| .

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 47,616 |  | 43,254 |  |

| Other debtors | 16,562 |  | 18,686 |  |

64,178 |  | 61,940 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 45,498 |  | 46,305 |  |

| Amounts owed to group undertakings | - |  | 2 |  |

| Taxation and social security | 38,211 |  | 41,103 |  |

| Other creditors | 7,149 |  | 15,521 |  |

90,858 |  | 102,931 |  |

9. | PROVISIONS FOR LIABILITIES

| 30.9.25 |  | 30.9.24

£ | £ |

| Deferred tax | 1,461 |  | 1,541 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 1,541 |  |

| Credit to Income Statement during year | (80 | ) |

| Balance at 30 September 2025 | 1,461 |  |

| R & S SILLARS LTD (REGISTERED NUMBER: SC273342) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| R H G Sillars and Mrs S J Sillars

| Balance outstanding at start of year | 10,143 |  | - |  |

| Amounts advanced | 7,975 |  | 10,143 |  |

| Amounts repaid | (10,143 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 7,975 |  | 10,143 |  |

| The loan balance is interest free and repayable on demand.