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1e. Financial Instruments

Basic financial assets - Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities - Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.


Registered number: SC456427






Fords Daly Legal Limited


FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025
























Prepared By:
Cunningham Grant
Chartered Accountants
Unit G6, The Granary Business Centre
Coal Road, Cupar
Fife
KY15 5YQ


FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025





DIRECTORS
Fiona Ford
Scott Ford
Lauren Daly


REGISTERED OFFICE
Lomond House First Floor
Grantsmuir Road
Kirkcaldy
Fife
KY2 6NA


COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC456427



ACCOUNTANTS
Cunningham Grant
Chartered Accountants
Unit G6, The Granary Business Centre
Coal Road, Cupar
Fife
KY15 5YQ


FINANCIAL STATEMENTS
FOR THEYEARENDED31 OCTOBER 2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31 October 2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		80,819		63,559

CURRENT ASSETS
Debtors	4	193,171		142,300
Cash at bank and in hand		575,956		458,427
		769,127		600,727
CREDITORS: Amounts falling due within one year	5	268,574		240,422
NET CURRENT ASSETS			500,553		360,305
TOTAL ASSETS LESS CURRENT LIABILITIES			581,372		423,864


CREDITORS: Amounts falling due after more than one year	6		-		8,333


PROVISIONS FOR LIABILITIES AND CHARGES			5,482		809

NET ASSETS			575,890		414,722

CAPITAL AND RESERVES

Called up share capital	7		6		6
Profit and loss account			575,884		414,716
SHAREHOLDERS' FUNDS			575,890		414,722

For the year ending 31 October 2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 27 July 2026 and signed on their behalf by



.............................
Lauren Daly
Director




1a. General Information Basis Of Accounting
The company is limited by shares and incorporated in Scotland. The address of the registered office is given in the companyinformation on page 1 of these financial statements. The company's place of business is Office 1 Evans Business Centre, 1 Begg Road, John Smith Business Park, Kirkcaldy.
The financial statements have been prepared in accordance with Financial Reporting Standard FRS 102 including Section 1A Small Entities, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. There were no material departures from that standard.
The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise shown.




1b. Turnover
Services provided during the year to clients, which at the balance sheet date have not been billed, are recognised as turnover. Turnover is recognised by reference to an assessment of thr fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement.
No revenue is recognised for unbilled amounts on client engagements where the right to receive consideration is contingent on factors outside the company's control. Work in progress on such client engagements is valued at the lower of cost and net realisable value.
Amounts recoverable under contracts represent work done at the year-end where a continuing right to receive income exists and is valued at the estimated amount recoverable in excess of fees already rendered on account.




1c. Tangible Fixed Assets
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Land And Buildings		straight line2%
Plant And Machinery		straight line20%




1d. Cash And Cash Equivalents
Cash and cash equivalents are basic financial instruments which include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.




1f. Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.




1g. Employee Benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.




1h. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1i. Critical Accounting Estimates And Judgements
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period, or in the period of the revision and future periods where the revision affects both current and future periods.




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees including directors	15	14




3. TANGIBLE FIXED ASSETS

	Land And	Plant and
	Buildings	Machinery Etc.	Total
	£	£	£
Cost
At 1 November 2024	65,000	30,146	95,146
Additions	-	32,168	32,168
Disposals	-	(16,449)	(16,449)
At 31 October 2025	65,000	45,865	110,865
Depreciation
At 1 November 2024	5,414	26,173	31,587
Disposals	-	(15,070)	(15,070)
For the year	1,300	12,229	13,529
At 31 October 2025	6,714	23,332	30,046
Net Book Amounts
At 31 October 2025	58,286	22,533	80,819
At 31 October 2024	59,586	3,973	63,559




4. DEBTORS	2025	2024
	£	£

Amounts falling due within one year:
Trade debtors	152,499	126,052
Other debtors	40,672	16,248
	193,171	142,300




7. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
6 Ordinary shares of £1 each	6	6
	6	6




9. TRANSACTIONS WITH DIRECTORS
Included in other debtors is an interest free loan to the directors of £532 (2024 - £487). The loan was repaid in full on 22 July 2026.




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Bank loans and overdrafts	8,333	10,000
Trade creditors	2,853	1,138
Taxation and social security	211,069	192,967
Other creditors	46,319	36,317
	268,574	240,422




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans and overdrafts	-	8,333
	-	8,333




8. OTHER FINANCIAL COMMITMENTS
At 31 October 2025 the company was committed to making the following payments under non-cancellable operating leases:

	2025	2024
	£	£
Operating leases	20,361	26,145