REGISTERED NUMBER: SC062051 (Scotland)

OMSER (SCOTLAND) LIMITED

UNAUDITED 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

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

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

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.

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

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.

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

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.

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.