Company No: SC330831 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	90,271		107,214
		90,271		107,214
Current assets
Stocks		12,337		19,700
Debtors	4	73,871		89,813
Cash at bank and in hand		33,245		14,543
		119,453		124,056
Creditors: amounts falling due within one year	5	( 145,774)		( 128,465)
Net current liabilities		(26,321)		(4,409)
Total assets less current liabilities		63,950		102,805
Creditors: amounts falling due after more than one year	6	( 5,338)		( 23,031)
Provision for liabilities	7	( 15,170)		( 14,194)
Net assets		43,442		65,580
Capital and reserves
Called-up share capital	8	210		210
Profit and loss account		43,232		65,370
Total shareholders' funds		43,442		65,580

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of C & E Moir & Son Ltd (registered number: SC330831) were approved and authorised for issue by the Director on 09 June 2026. They were signed on its behalf by:

Steven Moir Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

C & E Moir & Son Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Johnston Carmichael Bishop's Court, 29 Albyn Place, Aberdeen, AB10 1YL, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	25 years straight line
Plant and machinery etc.	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	4		4

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 November 2024	53,333		160,656		213,989
At 31 October 2025	53,333		160,656		213,989
Accumulated depreciation
At 01 November 2024	20,168		86,607		106,775
Charge for the financial year	2,133		14,810		16,943
At 31 October 2025	22,301		101,417		123,718
Net book value
At 31 October 2025	31,032		59,239		90,271
At 31 October 2024	33,165		74,049		107,214

4. Debtors

	2025		2024
	£		£
Trade debtors	40,344		48,762
Other debtors	33,527		41,051
	73,871		89,813

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	9,167		10,000
Trade creditors	23,389		32,688
Taxation and social security	31,956		14,640
Obligations under finance leases and hire purchase contracts	8,571		7,864
Other creditors	72,691		63,273
	145,774		128,465

The above bank loan is a Bounce Back Loan and is 100% guaranteed by the UK Government. It remains unsecured over the assets of the company.

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		9,167
Obligations under finance leases and hire purchase contracts	5,338		13,864
	5,338		23,031

The above bank loan is a Bounce Back Loan and is 100% guaranteed by the UK Government. It remains unsecured over the assets of the company.

7. Provision for liabilities

	2025		2024
	£		£
Deferred tax	15,170		14,194

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
200 A ordinary shares of £ 1.00 each	200		200
10 B ordinary shares of £ 1.00 each	10		10
	210		210

9. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Key Management Personnel	66,341		57,117

This balance is interest free and has no fixed repayment terms.