IRIS Accounts Production v26.1.10.60 SC352464 director 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC352464 2024-12-31 SC352464 2025-12-31 SC352464 2025-01-01 2025-12-31 SC352464 2023-12-31 SC352464 2024-01-01 2024-12-31 SC352464 2024-12-31 SC352464 ns15:Scotland 2025-01-01 2025-12-31 SC352464 ns14:PoundSterling 2025-01-01 2025-12-31 SC352464 ns10:Director1 2025-01-01 2025-12-31 SC352464 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC352464 ns10:SmallEntities 2025-01-01 2025-12-31 SC352464 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC352464 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC352464 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC352464 ns10:FullAccounts 2025-01-01 2025-12-31 SC352464 1 2025-01-01 2025-12-31 SC352464 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC352464 ns5:CurrentFinancialInstruments 2025-12-31 SC352464 ns5:CurrentFinancialInstruments 2024-12-31 SC352464 ns5:ShareCapital 2025-12-31 SC352464 ns5:ShareCapital 2024-12-31 SC352464 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC352464 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC352464 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC352464 ns5:PlantMachinery 2025-01-01 2025-12-31 SC352464 ns5:FurnitureFittings 2025-01-01 2025-12-31 SC352464 ns5:MotorVehicles 2025-01-01 2025-12-31 SC352464 ns5:ComputerEquipment 2025-01-01 2025-12-31 SC352464 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-31 SC352464 ns5:IntangibleAssetsOtherThanGoodwill 2025-12-31 SC352464 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-31 SC352464 ns5:PlantMachinery 2024-12-31 SC352464 ns5:FurnitureFittings 2024-12-31 SC352464 ns5:MotorVehicles 2024-12-31 SC352464 ns5:ComputerEquipment 2024-12-31 SC352464 ns5:PlantMachinery 2025-12-31 SC352464 ns5:FurnitureFittings 2025-12-31 SC352464 ns5:MotorVehicles 2025-12-31 SC352464 ns5:ComputerEquipment 2025-12-31 SC352464 ns5:PlantMachinery 2024-12-31 SC352464 ns5:FurnitureFittings 2024-12-31 SC352464 ns5:MotorVehicles 2024-12-31 SC352464 ns5:ComputerEquipment 2024-12-31 SC352464 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 SC352464 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 SC352464 ns5:DeferredTaxation 2024-12-31 SC352464 ns5:DeferredTaxation 2025-01-01 2025-12-31 SC352464 ns5:DeferredTaxation 2025-12-31

REGISTERED NUMBER: SC352464 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| ANCO DISTRIBUTORS LIMITED |

ANCO DISTRIBUTORS LIMITED (REGISTERED NUMBER: SC352464)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ANCO DISTRIBUTORS LIMITED

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTOR: | C M Maidment

| REGISTERED OFFICE: | Unit 1

| Prestonhall Depot

| Prestonhall Industrial Estate

| Cupar

| Fife

| KY15 4RD

| REGISTERED NUMBER: | SC352464 (Scotland)

| ACCOUNTANTS: | S&W Partners (Scotland) Limited

| Cluny Court

| John Smith Business Park

| Kirkcaldy

| Fife

| KY2 6QJ

ANCO DISTRIBUTORS LIMITED (REGISTERED NUMBER: SC352464)

BALANCE SHEET

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 46,648 |  | 109,440 |  |

Tangible assets | 5 | 74,801 |  | 64,044 |  |

121,449 |  | 173,484 |  |

CURRENT ASSETS

Stocks | 893,956 |  | 847,708 |  |

Debtors | 6 | 495,061 |  | 481,814 |  |

Cash at bank and in hand | 305,357 |  | 198,781 |  |

1,694,374 |  | 1,528,303 |  |

CREDITORS

Amounts falling due within one year | 7 | (511,325 | ) | (526,245 | ) |

NET CURRENT ASSETS | 1,183,049 |  | 1,002,058 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,304,498 |  | 1,175,542 |  |

PROVISIONS FOR LIABILITIES | 8 | (18,259 | ) | (16,011 | ) |

NET ASSETS | 1,286,239 |  | 1,159,531 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 1,286,237 |  | 1,159,529 |  |

1,286,239 |  | 1,159,531 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

ANCO DISTRIBUTORS LIMITED (REGISTERED NUMBER: SC352464)

BALANCE SHEET - continued

31 December 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2026 and were signed by:

C M Maidment - Director

ANCO DISTRIBUTORS LIMITED (REGISTERED NUMBER: SC352464)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Anco Distributors Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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, net of discounts and VAT. Turnover includes revenue earned from the sale of pet supplies during the year.

| Turnover from the sale of pet supplies is recognised by reference to the stage of completion of the contract determined by the value of the services provided at the balance sheet date as a proportion of the total value of the engagement.

| INTANGIBLE ASSETS

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 20% per annum reducing balance

| Fixtures and fittings | - | 20% per annum reducing balance

| Motor vehicles | - | 25% per annum reducing balance

| Computer equipment | - | 33% per annum on cost

| STOCKS

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

ANCO DISTRIBUTORS LIMITED (REGISTERED NUMBER: SC352464)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| FOREIGN CURRENCIES

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

ANCO DISTRIBUTORS LIMITED (REGISTERED NUMBER: SC352464)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 27 (2024 - 29 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 190,278 |  |

| AMORTISATION

| At 1 January 2025 | 80,838 |  |

| Charge for year | 62,792 |  |

| At 31 December 2025 | 143,630 |  |

| NET BOOK VALUE

| At 31 December 2025 | 46,648 |  |

| At 31 December 2024 | 109,440 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 26,180 |  | 65,381 |  | 39,945 |  | 36,473 |  | 167,979 |  |

| Additions | 17,265 |  | 1,500 |  | - |  | 11,533 |  | 30,298 |  |

| At 31 December 2025 | 43,445 |  | 66,881 |  | 39,945 |  | 48,006 |  | 198,277 |  |

| DEPRECIATION

| At 1 January 2025 | 14,387 |  | 36,956 |  | 21,572 |  | 31,020 |  | 103,935 |  |

| Charge for year | 3,921 |  | 5,936 |  | 4,593 |  | 5,091 |  | 19,541 |  |

| At 31 December 2025 | 18,308 |  | 42,892 |  | 26,165 |  | 36,111 |  | 123,476 |  |

| NET BOOK VALUE

| At 31 December 2025 | 25,137 |  | 23,989 |  | 13,780 |  | 11,895 |  | 74,801 |  |

| At 31 December 2024 | 11,793 |  | 28,425 |  | 18,373 |  | 5,453 |  | 64,044 |  |

ANCO DISTRIBUTORS LIMITED (REGISTERED NUMBER: SC352464)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 335,968 |  | 286,903 |  |

| Other debtors | 159,093 |  | 194,911 |  |

495,061 |  | 481,814 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 49,085 |  | 169,546 |  |

| Taxation and social security | 325,188 |  | 267,735 |  |

| Other creditors | 137,052 |  | 88,964 |  |

511,325 |  | 526,245 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 18,259 |  | 16,011 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 16,011 |  |

| Provided during year | 2,248 |  |

| Balance at 31 December 2025 | 18,259 |  |

9. | RELATED PARTY DISCLOSURES

| Included in 'Other creditors' is an amount of £26,166 (2024 - £216 'Other debtors') due to the director from the company.This loan is interest free and has no fixed terms of repayment.