REGISTERED NUMBER: SC288192 (Scotland)

HENDRY BROS (BEITH) LTD.

FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S F Hendry

REGISTERED OFFICE:

11 Portland Road

Kilmarnock

Ayrshire

KA1 2BT

BUSINESS ADDRESS:

35 Wilson Street

Beith

Ayrshire

KA15 2BE

REGISTERED NUMBER:

SC288192 (Scotland)

ACCOUNTANTS:

Rogerson & Goldie

Chartered Accountants

29 Portland Road

Kilmarnock

Ayrshire

KA1 2BY

BANKERS:

Bank of Scotland

600 Gorgie Road

Edinburgh

EH11 3XP

FIXED ASSETS

Tangible assets

4

26,656

30,335

CURRENT ASSETS

Debtors

5

355,366

286,564

Cash at bank

415,645

295,180

771,011

581,744

CREDITORS

Amounts falling due within one year

6

277,319

138,371

NET CURRENT ASSETS

493,692

443,373

TOTAL ASSETS LESS CURRENT LIABILITIES

520,348

473,708

CREDITORS

Amounts falling due after more than one year

7

3,500

9,500

NET ASSETS

516,848

464,208

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

516,845

464,205

SHAREHOLDERS' FUNDS

516,848

464,208

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th July 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.

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 27th July 2026 and were signed by:

S F Hendry - Director

1.	STATUTORY INFORMATION

Hendry Bros (Beith) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance and 25% on cost

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period 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 11 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 30th July 2024

14,870

46,380

61,250

Additions

-

675

675

Disposals

-

(3,292

)

(3,292

)

At 29th July 2025

14,870

43,763

58,633

DEPRECIATION

At 30th July 2024

-

30,915

30,915

Charge for year

-

3,915

3,915

Eliminated on disposal

-

(2,853

)

(2,853

)

At 29th July 2025

-

31,977

31,977

NET BOOK VALUE

At 29th July 2025

14,870

11,786

26,656

At 29th July 2024

14,870

15,465

30,335

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

54,218

88,284

Other debtors

301,148

198,280

355,366

286,564

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,000

6,000

Trade creditors

8,100

13,220

Taxation and social security

120,605

4,570

Other creditors

142,614

114,581

277,319

138,371

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,500

9,500

8.	RELATED PARTY DISCLOSURES

The director has advanced the company an interest free loan of £112,852 (2024 - £88,699). There is no fixed term of repayment.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S F Hendry.