REGISTERED NUMBER: SC025897 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

William Robertson & Co.

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs M McGowan

K McGowan Jnr

REGISTERED OFFICE:

632 Shettleston Road

Glasgow

G32 7DZ

REGISTERED NUMBER:

SC025897 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

165,745

213,790

CURRENT ASSETS

Debtors

5

120,000

17,817

Cash at bank and in hand

101,801

129,247

221,801

147,064

CREDITORS

Amounts falling due within one year

6

32,803

39,418

NET CURRENT ASSETS

188,998

107,646

TOTAL ASSETS LESS CURRENT LIABILITIES

354,743

321,436

CAPITAL AND RESERVES

Called up share capital

1,500

1,500

Retained earnings

353,243

319,936

SHAREHOLDERS' FUNDS

354,743

321,436

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 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 23 July 2026 and were signed on its behalf by:

K McGowan Jnr - Director

1.	STATUTORY INFORMATION

William Robertson & Co. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Heritable

and

property

fittings

Totals

£

£

£

COST

At 1 November 2024

213,493

13,557

227,050

Disposals

(48,000

)

-

(48,000

)

At 31 October 2025

165,493

13,557

179,050

DEPRECIATION

At 1 November 2024

-

13,260

13,260

Charge for year

-

45

45

At 31 October 2025

-

13,305

13,305

NET BOOK VALUE

At 31 October 2025

165,493

252

165,745

At 31 October 2024

213,493

297

213,790

5.

DEBTORS

31.10.25

31.10.24

£

£

Amounts falling due within one year:

Debtors & prepaid charges

-

17,017

Safe deposit Scotland

-

800

-

17,817

31.10.25

31.10.24

£

£

Amounts falling due after more than one year:

WMR Contractors Ltd

120,000

-

Aggregate amounts

120,000

17,817

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Creditors & accrued charges

810

1,197

Loan- Campbell Spiers (UK) Ltd

895

895

Tax

3,524

9,183

Social security and other taxes

49

(159

)

Tenants deposits

-

800

Factors Float

800

800

Directors' loan accounts

26,725

26,702

32,803

39,418