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1g. 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.


Registered number: SC169622






Law & Hamilton Plant & Equipment Ltd


FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 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 30 NOVEMBER 2025





DIRECTORS
A Ballingall



SECRETARY
R Chalmers


REGISTERED OFFICE
Cuparmuir
By Cupar
Fife
KY15 5RL


COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC169622



BANKERS
Virgin Money UK Plc



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


FINANCIAL STATEMENTS
FOR THEYEARENDED30 NOVEMBER 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 30 November 2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		204		533
Investment Assets	4		50		-

			254		533

CURRENT ASSETS
Stock		89,867		94,136
Debtors	5	63,086		57,243
Cash at bank and in hand		3,681		8,982
		156,634		160,361
CREDITORS: Amounts falling due within one year	6	67,334		72,332
NET CURRENT ASSETS			89,300		88,029
TOTAL ASSETS LESS CURRENT LIABILITIES			89,554		88,562


CREDITORS: Amounts falling due after more than one year	7		-		9,167

NET ASSETS			89,554		79,395

CAPITAL AND RESERVES

Called up share capital	8		30,500		30,500
Profit and loss account			59,054		48,895
SHAREHOLDERS' FUNDS			89,554		79,395

For the year ending 30 November 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 5 August 2026 and signed on their behalf by



.............................
A Ballingall
Director


1a. General Information And 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 Cuparmuir Industrial Estate, Cuparmuir KY15 5RL.
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. There were no material departures from that standard.
The financialstatements 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
Turnover is recognised as the fair value of the consideration received or receivable for services provided in the normal course of business, net of VAT and trade discounts.


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:

Commercial Vehicles		straight line25%
Equipment		straight line25%


1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.


1e. 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. Financial Instruments
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, 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.


1h. 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.


1i. 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.


1j. 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.


3. TANGIBLE FIXED ASSETS

	Plant and
	Machinery Etc.	Total
	£	£
Cost
At 1 December 2024	50,803	50,803
At 30 November 2025	50,803	50,803
Depreciation
At 1 December 2024	50,270	50,270
For the year	329	329
At 30 November 2025	50,599	50,599
Net Book Amounts
At 30 November 2025	204	204
At 30 November 2024	533	533


4. FINANCIAL ASSETS

	Other
	Investments	Total
	£	£
Cost
Additions	50	50
At 30 November 2025	50	50
Amortisation
Net Book Amounts
At 30 November 2025	50	50


2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	2	3


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Bank loans and overdrafts	35,984	36,251
Trade creditors	15,198	17,405
Taxation and social security	10,862	8,669
Other creditors	5,290	10,007
	67,334	72,332


8. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
30500 Ordinary shares of £1 each	30500	30500
	30,500	30,500


5. DEBTORS	2025	2024
	£	£

Amounts falling due within one year:
Trade debtors	61,349	56,129
Other debtors	1,737	1,114
	63,086	57,243


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans and overdrafts	-	9,167
	-	9,167