| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 November 2025 |
| for |
| Allan W J Wilson Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 November 2025 |
| for |
| Allan W J Wilson Limited |
| Allan W J Wilson Limited (Registered number: SC096831) |
| Contents of the Financial Statements |
| for the Year Ended 30 November 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Certified Accountants' Report | 9 |
| Allan W J Wilson Limited |
| Company Information |
| for the Year Ended 30 November 2025 |
| DIRECTORS: |
| SECRETARY: | Mrs A C Wilson |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| 9 Ardross Street |
| Inverness |
| IV3 5NN |
| SOLICITORS: |
| Johnstone House |
| 52-54 Rose Street |
| Aberdeen |
| AB10 1HA |
| Allan W J Wilson Limited (Registered number: SC096831) |
| Balance Sheet |
| 30 November 2025 |
| 30/11/25 | 30/11/24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 9 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| Allan W J Wilson Limited (Registered number: SC096831) |
| Balance Sheet - continued |
| 30 November 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Allan W J Wilson Limited (Registered number: SC096831) |
| Notes to the Financial Statements |
| for the Year Ended 30 November 2025 |
| 1. | STATUTORY INFORMATION |
| Allan W J Wilson Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Long leasehold | - |
| Plant and machinery | - |
| Motor vehicles | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| Allan W J Wilson Limited (Registered number: SC096831) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| 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. Payments in respect of directors pension scheme are also charged to profit and loss in the relevant period. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Long | Plant and | Motor |
| leasehold | machinery | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 December 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 November 2025 |
| DEPRECIATION |
| At 1 December 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 November 2025 |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| On the transition to FRS 102, the entity has elected to use as its deemed cost, its revalued amount before the date of transition in relation to Leasehold Property. If Leasehold Property had not been revalued it would have been included at cost of £114,709 and aggregate depreciation of £99,026. |
| The net book value of tangible fixed assets includes £ 1,610,604 (2024 - £ 1,541,545 ) in respect of assets held under hire purchase contracts. |
| Allan W J Wilson Limited (Registered number: SC096831) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | - | 10,700 |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Bank overdrafts |
| Bank loans |
| The Bank Term Loan is secured by a Bond & Floating charge over the whole property and undertaking of the company and by Directors' guarantees. |
| Allan W J Wilson Limited (Registered number: SC096831) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 9. | PROVISIONS FOR LIABILITIES |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| Tax losses carried forward | ( |
) | ( |
) |
| 293,535 | 263,368 |
| Deferred |
| tax |
| £ |
| Balance at 1 December 2024 |
| Due to Accelerated Capital All | (15,654 | ) |
| Due to available losses | 45,821 |
| Balance at 30 November 2025 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024: |
| 30/11/25 | 30/11/24 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| The bank borrowing is supported by a directors' guarantee for £250,000. |
| Allan W J Wilson Limited (Registered number: SC096831) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 11. | RELATED PARTY DISCLOSURES |
| The company was under the control of Mrs A Wilson, director throughout the current and previous year. Mrs Wilson holds 85.78% (2024 - 85.78%) of the company's share capital. |
| In addition, her son owns a further 14.22% (2024 - 14.22%) of the company's issued share capital. |
| Mrs Wilson is also in partnership in a farming business which owns the property against which the company borrowings are guaranteed. The farming business leases part of its property to the company. The amount paid to the farming business by the company for the use of the farming business' property, facilities and guarantee facilities amounted to £21,000 (2024 - £21,000). The company has also loaned £3,284 (2024 received £4,590) from the farming business during the year. |
| The directors have loans to the company of £373,638 (2024 - £381,238). These loans bear interest and have no fixed date for repayment. |
| 12. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Mrs A C Wilson. |
| Chartered Certified Accountants' Report to the Board of Directors |
| on the Unaudited Financial Statements of |
| Allan W J Wilson Limited |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Allan W J Wilson Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook. |
| This report is made solely to the Board of Directors of Allan W J Wilson Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Allan W J Wilson Limited and state those matters that we have agreed to state to the Board of Directors of Allan W J Wilson Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at |
| https://www.accaglobal.com/gb/en/technical-activities/technical-resources- |
| search/2009/october/factsheet-163-audit-exempt-companies.html. |
| To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that Allan W J Wilson Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Allan W J Wilson Limited. You consider that Allan W J Wilson Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Allan W J Wilson Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Chartered Certified Accountants |
| 9 Ardross Street |
| Inverness |
| IV3 5NN |