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OSDIN TEXTILES TRADING LIMITED

Registered Number
SC095426
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2026

OSDIN TEXTILES TRADING LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | OSDIN, David
| OSDIN, Hazel
| THOMSON, James

Company Secretary | OSDIN, David

Registered Address | Caledonia House
| 89 Seaward Street
| Glasgow
| G41 1HJ

Registered Number | SC095426 (Scotland)

OSDIN TEXTILES TRADING LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 6,118 |  |  |  | 7,192
|  |  |  | 6,118 |  |  |  | 7,192
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 1,695 |  |  |  | 1,670 |  |
Debtors | 5 | 62,491 |  |  |  | 26,323 |  |
Cash at bank and on hand |  | 78,902 |  |  |  | 104,573 |  |
|  | 143,088 |  |  |  | 132,566 |  |
Creditors amounts falling due within one year | 6 | (73,684) |  |  |  | (79,384) |  |
Net current assets (liabilities) |  |  |  | 69,404 |  |  |  | 53,182
Total assets less current liabilities |  |  |  | 75,522 |  |  |  | 60,374
Creditors amounts falling due after one year | 7 |  |  | - |  |  |  | (1,334)
Provisions for liabilities | 8 |  |  | - |  |  |  | (929)
Net assets |  |  |  | 75,522 |  |  |  | 58,111
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 20,000 |  |  |  | 20,000
Profit and loss account |  |  |  | 55,522 |  |  |  | 38,111
Shareholders' funds |  |  |  | 75,522 |  |  |  | 58,111

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their 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 provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 June 2026, and are signed on its behalf by:
OSDIN, David Director Registered Company No. SC095426

OSDIN TEXTILES TRADING LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | 5 |  | -
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 15 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 12 |  | 12

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 7,291 |  | 17,197 |  | 13,380 |  | 14,039 |  | 387 |  | 52,294
| At 31 March 26 | 7,291 |  | 17,197 |  | 13,380 |  | 14,039 |  | 387 |  | 52,294
| Depreciation and impairment
| At 01 April 25 | 3,813 |  | 16,647 |  | 10,999 |  | 13,401 |  | 242 |  | 45,102
| Charge for year | 174 |  | 138 |  | 595 |  | 95 |  | 72 |  | 1,074
| At 31 March 26 | 3,987 |  | 16,785 |  | 11,594 |  | 13,496 |  | 314 |  | 46,176
| Net book value
| At 31 March 26 | 3,304 |  | 412 |  | 1,786 |  | 543 |  | 73 |  | 6,118
| At 31 March 25 | 3,478 |  | 550 |  | 2,381 |  | 638 |  | 145 |  | 7,192

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 1,695 |  | 1,670
| Total | 1,695 |  | 1,670

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 49,871 |  | 13,703
| Other debtors | 12,620 |  | 12,620
| Total | 62,491 |  | 26,323

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 31,507 |  | 34,626
| Bank borrowings and overdrafts | 1,334 |  | 8,000
| Taxation and social security | 23,410 |  | 24,447
| Other creditors | 17,433 |  | 12,311
| Total | 73,684 |  | 79,384

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 1,334
| Total | - |  | 1,334

8. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | - |  | 929
| Total | - |  | 929