H T S (Scotland) Limited - Accounts to registrar (filleted)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

H T S (Scotland) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K J Ingram

Mrs C S Ingram

SECRETARY:

REGISTERED OFFICE:

15 Braefoot

Carnoustie

Angus

DD7 7BG

REGISTERED NUMBER:

SC263208 (Scotland)

ACCOUNTANTS:

LMC Accountants Ltd

Chartered Accountants

73 Stirling Business Centre

Wellgreen Place

Stirling

FK8 2DZ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

35,745

24,911

Investments

6

22,000

-

57,745

24,911

CURRENT ASSETS

Stocks

323,243

378,187

Debtors

7

16,654

13,491

Cash at bank

753,962

407,613

1,093,859

799,291

CREDITORS

Amounts falling due within one year

8

836,229

502,594

NET CURRENT ASSETS

257,630

296,697

TOTAL ASSETS LESS CURRENT
LIABILITIES

315,375

321,608

CAPITAL AND RESERVES

Called up share capital

9

201

Retained earnings

10

315,174

321,407

SHAREHOLDERS' FUNDS

315,375

321,608

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

K J Ingram - Director

1.	STATUTORY INFORMATION

H T S (Scotland) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 34 (2025 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

33,501

AMORTISATION

At 1 March 2025

and 28 February 2026

33,501

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

98,480

Additions

22,750

At 28 February 2026

121,230

DEPRECIATION

At 1 March 2025

73,569

Charge for year

11,916

At 28 February 2026

85,485

NET BOOK VALUE

At 28 February 2026

35,745

At 28 February 2025

24,911

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 March 2025

and 28 February 2026

22,000

NET BOOK VALUE

At 28 February 2026

22,000

At 28 February 2025

22,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade debtors

3,543

5,797

Other debtors

13,111

7,694

16,654

13,491

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade creditors

282,571

175,174

Taxation and social security

161,309

83,270

Other creditors

392,349

244,150

836,229

502,594

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

201

Ordinary

£1

201

10.

RESERVES

Retained

earnings

£

At 1 March 2025

321,407

Profit for the year

54,523

Dividends

(60,756

)

At 28 February 2026

315,174

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 28 February 2026 and the period ended 28 February 2025:

28.2.26

28.2.25

£

K J Ingram

Balance outstanding at start of year

(21,018

)

(11,739

)

Amounts advanced

240

(9,279

)

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(20,778

)

(21,018

)

Mrs C S Ingram

Balance outstanding at start of year

(21,018

)

(11,739

)

Amounts advanced

240

(9,279

)

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(20,778

)

(21,018

)

12.	ULTIMATE CONTROLLING PARTY

The controlling party is the family of the directors..