FERGUSON BROS LTD

Company Registration Number:
SC746187 (Scotland)

Unaudited statutory accounts for the year ended 31 October 2025

Period of accounts

Start date: 1 November 2024

End date: 31 October 2025

FERGUSON BROS LTD

Contents of the Financial Statements

for the Period Ended 31 October 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

FERGUSON BROS LTD

Profit And Loss Account

for the Period Ended 31 October 2025

2025 2024


£
£
Turnover: 5,100 5,244
Gross profit(or loss): 5,100 5,244
Administrative expenses: ( 870 ) ( 4,200 )
Operating profit(or loss): 4,230 1,044
Profit(or loss) before tax: 4,230 1,044
Tax: ( 804 ) ( 198 )
Profit(or loss) for the financial year: 3,426 846

FERGUSON BROS LTD

Balance sheet

As at 31 October 2025

Notes 2025 2024


£
£
Fixed assets
Tangible assets: 3 63,000 63,000
Total fixed assets: 63,000 63,000
Current assets
Cash at bank and in hand: 5,657 1,966
Total current assets: 5,657 1,966
Net current assets (liabilities): 5,657 1,966
Total assets less current liabilities: 68,657 64,966
Total net assets (liabilities): 68,657 64,966
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 68,655 64,964
Total Shareholders' funds: 68,657 64,966

The notes form part of these financial statements

FERGUSON BROS LTD

Balance sheet statements

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.

This report was approved by the board of directors on 30 July 2026
and signed on behalf of the board by:

Name: Raymond Ferguson
Status: Director

The notes form part of these financial statements

FERGUSON BROS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is recognised when the company transfers control of goods or completes the provision of services to the customer. Turnover is measured at the fair value of consideration received or receivable, net of VAT and trade discount

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost less accumulated depreciation. Freehold property is not depreciated as the directors consider that the residual value of the property is equal to or exceeds its carrying amount, and therefore depreciation would be immaterial. The value of the property is reviewed annually for indications of impairment.

    Other accounting policies

    The directors consider that no additional accounting policies are required beyond those stated above, as they adequately describe the company’s accounting framework and treatment of its assets and income.

FERGUSON BROS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

FERGUSON BROS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2024 63,000 63,000
Additions
Disposals
Revaluations
Transfers
At 31 October 2025 63,000 63,000
Depreciation
At 1 November 2024
Charge for year
On disposals
Other adjustments
At 31 October 2025
Net book value
At 31 October 2025 63,000 63,000
At 31 October 2024 63,000 63,000