IRIS Accounts Production v26.1.10.61 SC062051 Board of Directors Board of Directors 1.5.25 30.4.26 30.4.26 false true false false false true false Ordinary 1.00000 Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC062051 2025-04-30 SC062051 2026-04-30 SC062051 2025-05-01 2026-04-30 SC062051 2024-04-30 SC062051 2024-05-01 2025-04-30 SC062051 2025-04-30 SC062051 ns15:Scotland 2025-05-01 2026-04-30 SC062051 ns14:PoundSterling 2025-05-01 2026-04-30 SC062051 ns10:Director1 2025-05-01 2026-04-30 SC062051 ns10:Director2 2025-05-01 2026-04-30 SC062051 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC062051 ns10:SmallEntities 2025-05-01 2026-04-30 SC062051 ns10:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 SC062051 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-04-30 SC062051 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC062051 ns10:FullAccounts 2025-05-01 2026-04-30 SC062051 1 2025-05-01 2026-04-30 SC062051 ns10:OrdinaryShareClass1 2025-05-01 2026-04-30 SC062051 ns10:Director3 2025-05-01 2026-04-30 SC062051 ns10:Director4 2025-05-01 2026-04-30 SC062051 ns10:CompanySecretary1 2025-05-01 2026-04-30 SC062051 ns10:RegisteredOffice 2025-05-01 2026-04-30 SC062051 ns5:CurrentFinancialInstruments 2026-04-30 SC062051 ns5:CurrentFinancialInstruments 2025-04-30 SC062051 ns5:Non-currentFinancialInstruments 2026-04-30 SC062051 ns5:Non-currentFinancialInstruments 2025-04-30 SC062051 ns5:ShareCapital 2026-04-30 SC062051 ns5:ShareCapital 2025-04-30 SC062051 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 SC062051 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC062051 ns5:NetGoodwill 2025-05-01 2026-04-30 SC062051 ns5:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 SC062051 ns5:FurnitureFittings 2025-05-01 2026-04-30 SC062051 ns5:MotorVehicles 2025-05-01 2026-04-30 SC062051 ns5:ComputerEquipment 2025-05-01 2026-04-30 SC062051 ns5:NetGoodwill 2025-04-30 SC062051 ns5:NetGoodwill 2026-04-30 SC062051 ns5:NetGoodwill 2025-04-30 SC062051 ns5:FurnitureFittings 2025-04-30 SC062051 ns5:MotorVehicles 2025-04-30 SC062051 ns5:ComputerEquipment 2025-04-30 SC062051 ns5:FurnitureFittings 2026-04-30 SC062051 ns5:MotorVehicles 2026-04-30 SC062051 ns5:ComputerEquipment 2026-04-30 SC062051 ns5:FurnitureFittings 2025-04-30 SC062051 ns5:MotorVehicles 2025-04-30 SC062051 ns5:ComputerEquipment 2025-04-30 SC062051 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-04-30 SC062051 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-05-01 2026-04-30 SC062051 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2026-04-30 SC062051 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-04-30 SC062051 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-04-30 SC062051 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 SC062051 ns10:OrdinaryShareClass1 2026-04-30

REGISTERED NUMBER: SC062051 (Scotland)

| OMSER (SCOTLAND) LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH APRIL 2026 |

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

Page |

Company Information | 1 |

Chartered Certified Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

OMSER (SCOTLAND) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH APRIL 2026

| DIRECTORS: | I C Forrester

| R Dutch

| I K Forrester

| A O Burkhill

| SECRETARY: | I C Forrester

| REGISTERED OFFICE: | Ferniecleugh

| School Road

| Gartocharn

| Alexandria

| G83 8RT

| REGISTERED NUMBER: | SC062051 (Scotland)

| ACCOUNTANTS: | Callanders Limited

| Chartered Certified Accountants

| 4 Royal Crescent

| Glasgow

| G3 7SL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

OMSER (SCOTLAND) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Omser (Scotland) Limited for the year ended 30th April 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Omser (Scotland) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Omser (Scotland) Limited and state those matters that we have agreed to state to the Board of Directors of Omser (Scotland) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Omser (Scotland) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Omser (Scotland) Limited. You consider that Omser (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 financial statements of Omser (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 financial statements.

Callanders Limited

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

7th August 2026

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

BALANCE SHEET

30TH APRIL 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 53,209 |  | 71,914 |  |

53,209 |  | 71,914 |  |

CURRENT ASSETS

Stocks | 24,147 |  | 18,459 |  |

Debtors | 6 | 230,960 |  | 256,768 |  |

Cash at bank and in hand | 628,901 |  | 518,515 |  |

884,008 |  | 793,742 |  |

CREDITORS

Amounts falling due within one year | 7 | 446,166 |  | 371,872 |  |

NET CURRENT ASSETS | 437,842 |  | 421,870 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 491,051 |  | 493,784 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 48,966 |  | 52,399 |  |

NET ASSETS | 442,085 |  | 441,385 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 600 |  | 600 |  |

Retained earnings | 441,485 |  | 440,785 |  |

SHAREHOLDERS' FUNDS | 442,085 |  | 441,385 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

BALANCE SHEET - continued

30TH APRIL 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th August 2026 and were signed on its behalf by:

I K Forrester - Director

A O Burkhill - Director

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

1. | STATUTORY INFORMATION

| Omser (Scotland) 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.

| Going concern

| The financial statements have been prepared on the going concern basis. The directors believe that the company has adequate resources and support to continue to operate for the foreseeable future.

| Turnover

| The turnover shown in the profit and loss account represents the sale and maintenance of money counting machines during the year, exclusive of Value Added Tax.

| Goodwill

| Goodwill arising on the acquisition of businesses, representing any excess of the fair value of the consideration given over the fair value of the identifiable assets and liabilities acquired, is capitalised and written off on a straight line basis over its useful economic life of 5 years.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings | - | 20% straight line

| Motor vehicles | - | 25% straight line

| Computer equipment | - | 20% straight line

| Stocks

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

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2026

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 8 (2025 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st May 2025

| and 30th April 2026 | 50,500 |  |

| AMORTISATION

| At 1st May 2025

| and 30th April 2026 | 50,500 |  |

| NET BOOK VALUE

| At 30th April 2026 | - |  |

| At 30th April 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st May 2025 | 17,461 |  | 84,008 |  | 7,024 |  | 108,493 |  |

| Additions | 158 |  | - |  | - |  | 158 |  |

| At 30th April 2026 | 17,619 |  | 84,008 |  | 7,024 |  | 108,651 |  |

| DEPRECIATION

| At 1st May 2025 | 17,461 |  | 14,241 |  | 4,877 |  | 36,579 |  |

| Charge for year | 26 |  | 17,808 |  | 1,029 |  | 18,863 |  |

| At 30th April 2026 | 17,487 |  | 32,049 |  | 5,906 |  | 55,442 |  |

| NET BOOK VALUE

| At 30th April 2026 | 132 |  | 51,959 |  | 1,118 |  | 53,209 |  |

| At 30th April 2025 | - |  | 69,767 |  | 2,147 |  | 71,914 |  |

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2026

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1st May 2025

| and 30th April 2026 | 71,230 |  |

| DEPRECIATION

| At 1st May 2025 | 1,464 |  |

| Charge for year | 17,807 |  |

| At 30th April 2026 | 19,271 |  |

| NET BOOK VALUE

| At 30th April 2026 | 51,959 |  |

| At 30th April 2025 | 69,766 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade debtors | 223,163 |  | 256,768 |  |

| Other debtors | 7,797 |  | - |  |

230,960 |  | 256,768 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Hire purchase contracts | 4,683 |  | 4,831 |  |

| Trade creditors | 356,785 |  | 265,046 |  |

| Taxation and social security | 36,124 |  | 41,267 |  |

| Other creditors | 48,574 |  | 60,728 |  |

446,166 |  | 371,872 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Hire purchase contracts | 48,966 |  | 52,399 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.26 |  | 30.4.25

£ | £ |

| Hire purchase contracts | 53,649 |  | 57,230 |  |

| The hire purchase contract is secured on the asset to which it relates.

OMSER (SCOTLAND) LIMITED (REGISTERED NUMBER: SC062051)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2026

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.26 |  | 30.4.25

| value: | £ | £ |

| 600 | Ordinary | £1 | 600 |  | 600 |  |

11. | OTHER FINANCIAL COMMITMENTS

| The company has future operating lease commitments of £29,538 (2025 - £55,508).

12. | ULTIMATE CONTROLLING PARTY

| The company has no controlling party as the issued ordinary share capital is held equally by R Dutch and I C Forrester throughout the current and previous year.