REGISTERED NUMBER: SC713424 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Wm Cumming & Son (Ayr) Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D W Cumming

REGISTERED OFFICE:

10 Alloway Street

Ayr

KA7 1SH

REGISTERED NUMBER:

SC713424 (Scotland)

ACCOUNTANTS:

AMAS Murrison Limited

Chartered Accountants

10 Newton Terrace

Charing Cross

Glasgow

G3 7PJ

FIXED ASSETS

Tangible assets

4

65,551

55,397

CURRENT ASSETS

Stocks

17,243

30,000

Debtors

53,788

24,776

Cash at bank

42,059

32,739

113,090

87,515

CREDITORS

Amounts falling due within one year

93,004

50,966

NET CURRENT ASSETS

20,086

36,549

TOTAL ASSETS LESS CURRENT LIABILITIES

85,637

91,946

CREDITORS

Amounts falling due after more than one year

36,113

29,541

NET ASSETS

49,524

62,405

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

49,523

62,404

SHAREHOLDERS' FUNDS

49,524

62,405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

D W Cumming - Director

1.	STATUTORY INFORMATION

Wm Cumming & Son (Ayr) Ltd 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

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

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Work in progress are valued at the lower of cost and amounts recoverable on contracts after making due allowance for obsolete or slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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.

Hire purchase and leasing commitments

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

81,319

Additions

28,050

At 31 October 2025

109,369

DEPRECIATION

At 1 November 2024

25,922

Charge for year

17,896

At 31 October 2025

43,818

NET BOOK VALUE

At 31 October 2025

65,551

At 31 October 2024

55,397