Susan Docherty of Alba Limited

Susan Docherty of Alba Limited
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Susan Docherty of Alba Limited Accountants' Report For the year ended 28 February 2026
Report to the directors on the preparation of the unaudited statutory accounts of Susan Docherty of Alba Limited for the year ended 28 February 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Susan Docherty of Alba Limited for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of Susan Docherty of Alba Limited, as a body, in accordance with the terms of our engagement letter dated 14 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Susan Docherty of Alba Limited and state those matters that we have agreed to state to the Board of Directors of Susan Docherty of Alba Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Susan Docherty of Alba Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Susan Docherty of Alba 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 Susan Docherty of Alba Limited.You consider that Susan Docherty of Alba Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of Susan Docherty of Alba 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 financial statements 28 February 2026. Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 14 August 2026 1

Susan Docherty of Alba Limited
Accountants' Report
For the year ended 28 February 2026

Report to the directors on the preparation of the unaudited statutory accounts of Susan Docherty of Alba Limited for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Susan Docherty of Alba Limited for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Susan Docherty of Alba Limited, as a body, in accordance with the terms of our engagement letter dated 14 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Susan Docherty of Alba Limited and state those matters that we have agreed to state to the Board of Directors of Susan Docherty of Alba Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Susan Docherty of Alba Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Susan Docherty of Alba 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 Susan Docherty of Alba Limited.You consider that Susan Docherty of Alba Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Susan Docherty of Alba 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 financial statements 28 February 2026.

Glen Drummond FA LLP
12 Carron Place
Kelvin Industrial Estate
East Kilbride
G75 0YL
14 August 2026

1

Susan Docherty of Alba Limited
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	158	211
		158	211
Current assets
Stocks		6,439	6,439
Debtors		70	70
Cash at bank and in hand		99	131
		6,608	6,640
Creditors: amount falling due within one year		(58,649)	(58,125)
Net current assets		(52,041)	(51,485)

Total assets less current liabilities		(51,883)	(51,274)
Creditors: amount falling due after more than one year		0	(70)
Net assets		(51,883)	(51,344)

Capital and reserves
Called up share capital		1,000	1,000
Profit and loss account		(52,883)	(52,344)
Shareholders' funds		(51,883)	(51,344)

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 14 August 2026 and were signed by:

-------------------------------
Susan DOCHERTY DOCHERTY
Director

2

Susan Docherty of Alba Limited
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

Susan Docherty of Alba Limited is a private company, limited by shares, registered in Scotland, registration number SC149276, registration address 12 Carron Place, Kelvin Industrial Estate, East Kilbride, G75 0YL. The trading address of the company is 33 St Vincent Crescent, Glasgow, G3 8NG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 March 2025	2,789	7,822	10,611
Additions	-	-	-
Disposals	-	-	-
At 28 February 2026	2,789	7,822	10,611
Depreciation
At 01 March 2025	2,735	7,665	10,400
Charge for year	14	39	53
On disposals	-	-	-
At 28 February 2026	2,749	7,704	10,453
Net book values
Closing balance as at 28 February 2026	40	118	158
Opening balance as at 01 March 2025	54	157	211

3

Registered Number: SC149276
Scotland
SUSAN DOCHERTY OF ALBA LIMITED

Abridged Accounts

Period of accounts Start date: 01 March 2025 End date: 28 February 2026