REGISTERED NUMBER: SC242144 (Scotland)

Unaudited Financial Statements for the Period 1 February 2025 to 31 March 2026

for

David Birnie Limited

Page

Balance Sheet

1

FIXED ASSETS

573

760

CURRENT ASSETS

6,780

2,337

CREDITORS

Amounts falling due within one year

(10,801

)

(14,467

)

NET CURRENT LIABILITIES

(4,021

)

(12,130

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,448

)

(11,370

)

CAPITAL AND RESERVES

(3,448

)

(11,370

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

David Birnie Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC242144

Registered office:

Weydale

Livera Street

Evanton

Ross-shire

IV16 9XZ

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the period was 3 (2025 - 2 ) .

3.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2026 and the year ended 31 January 2025:

2026

2025

£

£

D W J Birnie and G Birnie

Balance outstanding at start of period

407

6,921

Amounts advanced

2,261

1,086

Amounts repaid

(2,887

)

(7,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(219

)

407

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

The members have not required the company to obtain an audit of its financial statements for the period 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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:

D W J Birnie - Director