MARKETING SERVICES (SCOTLAND) LIMITED

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of MARKETING SERVICES (SCOTLAND) LIMITED for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MARKETING SERVICES (SCOTLAND) LIMITED for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.

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

This report is made solely to the director of MARKETING SERVICES (SCOTLAND) LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of MARKETING SERVICES (SCOTLAND) LIMITED and state those matters that we have agreed to state to the director of MARKETING SERVICES (SCOTLAND) LIMITED , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MARKETING SERVICES (SCOTLAND) LIMITED and its director, as a body, for our work or for this report.

It is your duty to ensure that MARKETING SERVICES (SCOTLAND) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of MARKETING SERVICES (SCOTLAND) LIMITED . You consider that MARKETING SERVICES (SCOTLAND) 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 accounts of MARKETING SERVICES (SCOTLAND) 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 accounts.

23/07/2026

G O Thomson & Co

Chartered Accountants

13 Hope Street

Lanark

ML11 7NL

Page 1

Page 2

MARKETING SERVICES (SCOTLAND) LIMITED

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC241331

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		39,738		63,467

			39,738		63,467
CURRENT ASSETS
Cash at bank and in hand		126,932		212,325

		126,932		212,325
Creditors: Amounts Falling Due Within One Year	6	(76,809 )		(122,511 )

NET CURRENT ASSETS (LIABILITIES)			50,123		89,814

TOTAL ASSETS LESS CURRENT LIABILITIES			89,861		153,281

Creditors: Amounts Falling Due After More Than One Year	7		-		(6,668 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,375 )		(4,181 )

NET ASSETS			83,486		142,432

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			83,286		142,232

SHAREHOLDERS' FUNDS			83,486		142,432

Page 2

Page 3

MARKETING SERVICES (SCOTLAND) LIMITED

Balance Sheet (continued)

As At 31 March 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

L E Duncan

Director

23/07/2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

MARKETING SERVICES (SCOTLAND) LIMITED

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

MARKETING SERVICES (SCOTLAND) LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC241331 . The registered office is 13 Hope Street, Lanark, Lanarkshire, ML11 7NL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Land and buildings - 2% on cost

Plant and machinery - 25% on reducing balance and 15% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

Page 4

Page 5

MARKETING SERVICES (SCOTLAND) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2025: 10)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	150,000

As at 31 March 2026	150,000

Amortisation
As at 1 April 2025	150,000

As at 31 March 2026	150,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

Page 5

Page 6

MARKETING SERVICES (SCOTLAND) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2025	25,198	33,157	103,698	162,053
Disposals	-	-	(14,817 )	(14,817 )

As at 31 March 2026	25,198	33,157	88,881	147,236

Depreciation
As at 1 April 2025	13,290	28,043	57,253	98,586
Provided during the period	238	767	7,907	8,912

As at 31 March 2026	13,528	28,810	65,160	107,498

Net Book Value
As at 31 March 2026	11,670	4,347	23,721	39,738

As at 1 April 2025	11,908	5,114	46,445	63,467

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	31,811	37,047
Bank loans and overdrafts	6,408	20,000
Other creditors	31,852	45,221
Taxation and social security	6,738	20,243

	76,809	122,511

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	6,668

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	31,811	37,047

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

Page 6