1 October 2024 false No description of principal activity Taxfiler 2024.6 SC576863business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC5768632024-09-30 SC5768632024-10-012025-09-30 SC576863business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC576863business:FilletedAccounts2024-10-012025-09-30 SC5768632025-09-30 SC576863business:Director12024-10-012025-09-30 SC576863business:RegisteredOffice2024-10-012025-09-30 SC5768632024-09-30 SC576863core:WithinOneYear2025-09-30 SC576863core:WithinOneYear2024-09-30 SC576863core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC576863core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC576863core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC576863core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC576863core:PreviouslyStatedAmount2025-09-30 SC576863core:PreviouslyStatedAmount2024-09-30 SC576863business:SmallEntities2024-10-012025-09-30 SC576863countries:Scotland2024-10-012025-09-30 SC576863core:PlantMachinery2024-10-012025-09-30 SC576863core:PlantMachinery2024-09-30 SC576863core:MotorVehicles2024-09-30 SC576863core:MotorVehicles2024-10-012025-09-30 SC576863core:PlantMachinery2025-09-30 SC576863core:MotorVehicles2025-09-30 SC5768632023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC576863 (Scotland)
Pro-Lec Scotland Limited Unaudited accounts for the year ended 30 September 2025
Pro-Lec Scotland Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Pro-Lec Scotland Limited Company Information for the year ended 30 September 2025
Director
Andrew Ferrier
Company Number
SC576863 (Scotland)
Registered Office
76 WILDFLOWER CRESCENT ORMISTON TRANENT EAST LOTHIAN EH35 5AF SCOTLAND
Accountants
Braes Accountancy Limited Ironworks Business Centre Castlelaurie Industrial Estate Falkirk Stirlingshire FK2 7XE
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Pro-Lec Scotland Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
20,645 
- 
Current assets
Debtors
5
8,618 
11,538 
Cash at bank and in hand
6,205 
19,436 
14,823 
30,974 
Creditors: amounts falling due within one year
6
9,606 
4,007 
Net current assets
24,429 
34,981 
Net assets
45,074 
34,981 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
45,073 
34,980 
Shareholders' funds
45,074 
34,981 
For the year ending 30 September 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 24 June 2026 and were signed on its behalf by
Andrew Ferrier Director Company Registration No. SC576863
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Pro-Lec Scotland Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Pro-Lec Scotland Limited is a private company, limited by shares, registered in Scotland, registration number SC576863. The registered office is 76 WILDFLOWER CRESCENT, ORMISTON, TRANENT, EAST LOTHIAN, EH35 5AF, SCOTLAND.
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.
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:
Plant & machinery
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
2,190 
- 
2,190 
Additions
- 
20,995 
20,995 
At 30 September 2025
2,190 
20,995 
23,185 
Depreciation
At 1 October 2024
2,190 
- 
2,190 
Charge for the year
- 
350 
350 
At 30 September 2025
2,190 
350 
2,540 
Net book value
At 30 September 2025
- 
20,645 
20,645 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,389 
87 
Trade debtors
7,229 
11,451 
8,618 
11,538 
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Pro-Lec Scotland Limited Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
(9,554)
(3,269)
Loans from directors
(52)
(738)
(9,606)
(4,007)
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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