Company Registration No. SC368427 (Scotland)
A & R Brewster Limited
Unaudited accounts
for the year ended 31 March 2026
A & R Brewster Limited
Unaudited accounts
Contents
A & R Brewster Limited
Company Information
for the year ended 31 March 2026
Directors
Alexander Thomas David Brewster
Robert John Brewster
Company Number
SC368427 (Scotland)
Registered Office
Kirkton Farm
Culross
Fife
KY12 8EW
Accountants
Hawkstane Accountants
Brantwoode
Ferntower Road
Crieff
PH7 3DH
A & R Brewster Limited
Statement of financial position
as at 31 March 2026
Tangible assets
153,791
58,555
Cash at bank and in hand
1,637,171
1,403,803
Creditors: amounts falling due within one year
(148,265)
(147,842)
Net current assets
1,740,906
1,427,065
Net assets
1,894,697
1,485,620
Called up share capital
100
100
Profit and loss account
1,894,597
1,485,520
Shareholders' funds
1,894,697
1,485,620
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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by
Robert John Brewster
Director
Company Registration No. SC368427
A & R Brewster Limited
Notes to the Accounts
for the year ended 31 March 2026
A & R Brewster Limited is a private company, limited by shares, registered in Scotland, registration number SC368427. The registered office is Kirkton Farm, Culross, Fife, KY12 8EW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 March 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2025
1,163,479
201,000
1,364,479
Additions
-
180,931
180,931
Disposals
-
(201,000)
(201,000)
At 31 March 2026
1,163,479
180,931
1,344,410
At 1 April 2025
1,163,479
142,445
1,305,924
Charge for the year
-
27,140
27,140
On disposals
-
(142,445)
(142,445)
At 31 March 2026
1,163,479
27,140
1,190,619
At 31 March 2026
-
153,791
153,791
At 31 March 2025
-
58,555
58,555
A & R Brewster Limited
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
252,000
150,000
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
86,000
144,000
Other creditors
13,049
(5,316)
7
Average number of employees
During the year the average number of employees was 5 (2025: 5).