Duncan & Laird Associates Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3

Registered number: SC496971

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		387		484

			387		484
CURRENT ASSETS
Cash at bank and in hand		805		1,819

		805		1,819
Creditors: Amounts Falling Due Within One Year	5	(5,138 )		(5,275 )

NET CURRENT ASSETS (LIABILITIES)			(4,333 )		(3,456 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,946 )		(2,972 )

NET LIABILITIES			(3,946 )		(2,972 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Income Statement			(4,046 )		(3,072 )

SHAREHOLDERS' FUNDS			(3,946)		(2,972)

Page 1

Page 2

Duncan & Laird Associates Ltd

Statement of Financial Position (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Sean Smyth

Director

10th August 2026

The notes on page 3 form part of these financial statements.

1. General Information

Duncan & Laird Associates Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC496971 . The registered office is 11C Gatehead Road, Crosshouse, Kilmarnock, KA2 0HN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 June 2025	5,117

As at 31 May 2026	5,117

Depreciation
As at 1 June 2025	4,633
Provided during the period	97

As at 31 May 2026	4,730

Net Book Value
As at 31 May 2026	387

As at 1 June 2025	484

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	5,138	5,275

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100