REGISTERED NUMBER: SC559675 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Garioch Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B N Smith

Mrs S Smith

REGISTERED OFFICE:

2 Glebe Avenue

Oldmeldrum

Aberdeenshire

AB51 0HS

REGISTERED NUMBER:

SC559675 (Scotland)

ACCOUNTANTS:

Add Accountancy Ltd

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Tangible assets

4

91,371

105,968

CURRENT ASSETS

Stocks

5,000

11,476

Debtors

5

11,767

24,554

Cash at bank

29,933

11,326

46,700

47,356

CREDITORS

Amounts falling due within one year

6

88,534

112,108

NET CURRENT LIABILITIES

(41,834

)

(64,752

)

TOTAL ASSETS LESS CURRENT LIABILITIES

49,537

41,216

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

48,537

40,216

49,537

41,216

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

B N Smith - Director

1.	STATUTORY INFORMATION

Garioch Construction Limited 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 and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

151,185

Additions

8,245

At 31 March 2026

159,430

DEPRECIATION

At 1 April 2025

45,217

Charge for year

22,842

At 31 March 2026

68,059

NET BOOK VALUE

At 31 March 2026

91,371

At 31 March 2025

105,968

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

4,762

Other debtors

11,767

19,792

11,767

24,554

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

64,276

75,352

Trade creditors

10,308

3,008

Taxation and social security

4,963

24,971

Other creditors

8,987

8,777

88,534

112,108