REGISTERED NUMBER: SC374472 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Clark Boyle Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D W Bell

G J H Queen

Ms L Heaney

Ms L C McCall

REGISTERED OFFICE:

33a Gordon Street

Glasgow

G1 3PF

REGISTERED NUMBER:

SC374472 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Intangible assets

4

120,000

150,000

Tangible assets

5

19,895

25,540

Investments

6

2,400

2,400

142,295

177,940

CURRENT ASSETS

Stocks

439,454

524,165

Debtors

7

737,355

427,263

Cash at bank and in hand

7,163,316

7,486,705

8,340,125

8,438,133

CREDITORS

Amounts falling due within one year

8

(6,421,496

)

(6,973,804

)

NET CURRENT ASSETS

1,918,629

1,464,329

TOTAL ASSETS LESS CURRENT LIABILITIES

2,060,924

1,642,269

PROVISIONS FOR LIABILITIES

(4,738

)

(6,097

)

NET ASSETS

2,056,186

1,636,172

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,056,086

1,636,072

SHAREHOLDERS' FUNDS

2,056,186

1,636,172

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

Ms L Heaney - Director

1.	STATUTORY INFORMATION

Clark Boyle 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty 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 each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Stocks

Stock and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 39 (2025 - 38 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

600,000

AMORTISATION

At 1 May 2025

450,000

Charge for year

30,000

At 30 April 2026

480,000

NET BOOK VALUE

At 30 April 2026

120,000

At 30 April 2025

150,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

170,396

130,493

300,889

DEPRECIATION

At 1 May 2025

152,254

123,095

275,349

Charge for year

4,535

1,110

5,645

At 30 April 2026

156,789

124,205

280,994

NET BOOK VALUE

At 30 April 2026

13,607

6,288

19,895

At 30 April 2025

18,142

7,398

25,540

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2025

and 30 April 2026

2,400

NET BOOK VALUE

At 30 April 2026

2,400

At 30 April 2025

2,400

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Amounts owed by associates

618,470

274,578

Other debtors

118,885

152,685

737,355

427,263

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Taxation and social security

332,093

462,625

Other creditors

6,089,403

6,511,179

6,421,496

6,973,804

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.26

30.4.25

£

£

Within one year

50,000

50,000

Between one and five years

25,000

75,000

75,000

125,000