Company registration number SC240931 (Scotland)
DESPORT & GRAY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
DESPORT & GRAY LIMITED
COMPANY INFORMATION
Directors
Mr P J Desport
Mr D J Gray
Secretary
Mr D J Gray
Company number
SC240931
Registered office
14 North Bridge Street
Hawick
Roxburghshire
United Kingdom
TD9 9QW
Accountants
JRW Hogg & Thorburn LLP
19 Buccleuch Street
Hawick
Roxburghshire
TD9 0HL
DESPORT & GRAY LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
DESPORT & GRAY LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF DESPORT & GRAY LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Desport & Gray Limited for the year ended 31 March 2026, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of Desport & Gray Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Desport & Gray Limited and state those matters that we have agreed to state to the board of directors of Desport & Gray Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Desport & Gray Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Desport & Gray Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Desport & Gray 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 Desport & Gray 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 f inancial statements.

JRW Hogg & Thorburn LLP
Chartered Accountants
19 Buccleuch Street
Hawick
Roxburghshire
TD9 0HL
28 July 2026
DESPORT & GRAY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
£
£
£
£
Fixed assets
1,150
1,534
Current assets
103,842
91,870
Creditors: amounts falling due within one year
(69,661)
(68,148)
Net current assets
34,181
23,722
Total assets less current liabilities
35,331
25,256
Net assets
35,331
25,256
Capital and reserves
35,331
25,256
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2026
2025
Number
Number
Employees
3
3

Desport & Gray Limited is a private company limited by shares incorporated in Scotland. The registered office is 14 North Bridge Street, Hawick, Roxburghshire, United Kingdom, TD9 9QW.

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

DESPORT & GRAY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
Mr P J Desport
Mr D J Gray
Director
Director
Company registration number SC240931 (Scotland)
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