Company registration number SC301149 (Scotland)
RYAN CONSTRUCTION (STRANRAER) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
RYAN CONSTRUCTION (STRANRAER) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
RYAN CONSTRUCTION (STRANRAER) LTD
BALANCE SHEET
AS AT
30 MARCH 2026
30 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
89,312
89,312
Current assets
Debtors
50,058
50,058
Cash at bank and in hand
13,395
4,754
63,453
54,812
Creditors: amounts falling due within one year
(16,269)
(16,051)
Net current assets
47,184
38,761
Net assets
136,496
128,073
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
136,492
128,069
Total equity
136,496
128,073

For the financial year ended 30 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
Mr R Thomson
Director
Company registration number SC301149 (Scotland)
RYAN CONSTRUCTION (STRANRAER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2026
- 2 -
1
Accounting policies
Company information

Ryan Construction (Stranraer) Ltd is a private company limited by shares incorporated in Scotland. The registered office is 27 Clenoch Parks Road, Stranraer, Wigtownshire, United Kingdom, DG9 7QT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

RYAN CONSTRUCTION (STRANRAER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Freehold land and buildings
£
Cost
At 31 March 2025 and 30 March 2026
89,312
Depreciation and impairment
At 31 March 2025 and 30 March 2026
-
0
Carrying amount
At 30 March 2026
89,312
At 30 March 2025
89,312

The fair value of the freehold property has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Related party transactions

Included within debtors is an amount of £49,558 (2025: £49,558) owed by Ryan Construction (Scotland) Limited.

Director R. Thomson is also a director in this company.

5
Directors' transactions

Included in creditors at the year end is a balance of £12,911 (2025: £12,911) owed to the director. This amount is interest free and has no terms of repayment.

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