Ian S. Cummings Ltd.

Registered number: SC245695

	2026	2025
	£	£
Fixed assets	5,532	10,629

Current assets	28,687	34,095
Creditors: Amounts Falling Due Within One Year	(12,964 )	(11,835 )

NET CURRENT ASSETS	15,723	22,260

TOTAL ASSETS LESS CURRENT LIABILITIES	21,255	32,889

Accruals and deferred income	(880 )	(1,068 )

NET ASSETS	20,375	31,821

CAPITAL AND RESERVES	20,375	31,821

Notes

1. General Information

Ian S. Cummings Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC245695 . The registered office is 11 Panbride Road, Carnoustie, Angus, DD7 6HS.

2. Average Number of Employees

1Average number of employees, including directors, during the year was as follows: 1 (2025: 1)

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Ian Cummings

Director

22 June 2026