Company registration number SC713284 (Scotland)
D & R ATKINSON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
D & R ATKINSON LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
D & R ATKINSON LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
211,913
201,822
Current assets
Cash at bank and in hand
1,855
2,214
Creditors: amounts falling due within one year
4
(22,971)
(73,466)
Net current liabilities
(21,116)
(71,252)
Total assets less current liabilities
190,797
130,570
Creditors: amounts falling due after more than one year
5
(141,000)
(98,244)
Provisions for liabilities
(2,523)
-
0
Net assets
47,274
32,326
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
47,272
32,324
Total equity
47,274
32,326

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.

These financial statements have been prepared and 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

The financial statements were approved by the board of directors and authorised for issue on 3 July 2026 and are signed on its behalf by:
Ms R A Atkinson
Mr D M Atkinson
Director
Director
Company registration number SC713284 (Scotland)
D & R ATKINSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

D & R Atkinson Limited is a private company limited by shares incorporated in Scotland. The registered office is 35 Chapelwell Street, Saltcoats, Ayrshire, United Kingdom, KA21 5EB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown inclusive of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and 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.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

D & R ATKINSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Investment property
2025
£
Fair value
At 1 January 2025
201,822
Revaluations
10,091
At 31 December 2025
211,913

The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,000
8,280
Corporation tax
2,793
2,912
Other creditors
14,178
62,274
22,971
73,466
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
141,000
98,244
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary £1 Shares of £1 each
2
2
2
2
D & R ATKINSON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
7
Financial commitments, guarantees and contingent liabilities

The Royal Bank of Scotland PLC hold one fixed charge over 35 Chapelwell Street, Salcoats, registered in the Land Register of Scotland under title number AYR81111.

8
Related party transactions
Rental income of £21,000 (2024: £21,000) was received in the period from a company under common control with D & R Atkinson Limited.
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