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Company registration number: SC355622
Kinghorn Building Services Limited
Unaudited filleted abridged financial statements
31 May 2026
Kinghorn Building Services Limited
Contents
Directors and other information
Accountants report
Abridged statement of financial position
Notes to the financial statements
Kinghorn Building Services Limited
Directors and other information

| Director | Brian Crow
| Secretary | Brian Crow
| Company number | SC355622
| Registered office | 18 North Street
|  | Glenrothes
|  | Fife
|  | KY7 5NA
| Accountants | Paterson Boyd & Co
|  | Chartered Certified Accountants
|  | 18 North Street
|  | Glenrothes
|  | Fife
|  | KY7 5NA

| Bankers | Barclays Bank Plc
|  | Leicester
|  | LE87 2BB

Kinghorn Building Services Limited
Report to the director on the preparation of the
unaudited statutory financial statements of Kinghorn Building Services Limited
Year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kinghorn Building Services Limited for the year ended 31 May 2026 which comprise the abridged statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Kinghorn Building Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Kinghorn Building Services Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kinghorn Building Services Limited and its director as a body for our work or for this report.
It is your duty to ensure that Kinghorn Building Services 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 loss of Kinghorn Building Services Limited. You consider that Kinghorn Building Services 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 Kinghorn Building Services 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.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
18 August 2026
Kinghorn Building Services Limited
Abridged statement of financial position
31 May 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 6 | 427,757 |  |  |  | 464,497 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 427,757 |  |  |  | 464,497
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 87,072 |  |  |  | 101,548 |  |
Debtors |  |  | 3,650 |  |  |  | 97,384 |  |
Cash at bank and in hand |  |  | 54,500 |  |  |  | 40,000 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 145,222 |  |  |  | 238,932 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 131,256) |  |  |  | ( 108,874) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 13,966 |  |  |  | 130,058
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 441,723 |  |  |  | 594,555
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  |  |  |  | ( 4,921) |  |  |  | ( 52,472)
Provisions for liabilities |  |  |  |  | ( 32,070) |  |  |  | ( 32,070)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 404,732 |  |  |  | 510,013
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 404,632 |  |  |  | 509,913
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 404,732 |  |  |  | 510,013
|  |  |  |  | _______ |  |  |  | _______

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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the current year ending 31 May 2026 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 18 August 2026 , and are signed on behalf of the board by:
Brian Crow
Director
Company registration number: SC355622
Kinghorn Building Services Limited
Notes to the financial statements
Year ended 31 May 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 18 North Street, Glenrothes, Fife, KY7 5NA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and investment properties measured at fair value through profit or loss.The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. 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. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subseqeunt accumulated depreciation and subsequent accumulated impairment losses.An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% reducing balance
| Fittings fixtures and equipment | - | 20% reducing balance
| Motor vehicles | - | 25% reducing balance
| Computer equipment | - | straight line over 3 years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 13 (2025: 12 ).
5. Directors remuneration
The director's aggregate remuneration in respect of qualifying services was:

|  |  | 2026 | 2025
|  |  | £ | £
| Remuneration |  | 26,000 | 26,000
| Company contributions to pension schemes in respect of qualifying services |  | 593 | 593
|  |  | _______ | _______
|  |  | 26,593 | 26,593
|  |  | _______ | _______

6. Tangible assets

|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 June 2025 | 705,280 |  |  |  |  |  |
| Additions | 4,691 |  |  |  |  |  |
| Disposals | ( 68,770) |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 May 2026 | 641,201 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 June 2025 | 240,783 |  |  |  |  |  |
| Charge for the year | 29,168 |  |  |  |  |  |
| Disposals | ( 56,507) |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 May 2026 | 213,444 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 May 2026 | 427,757 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 May 2025 | 464,497 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |

7. Called up share capital
Issued, called up and fully paid

|  |  | 2026 |  |  |  | 2025 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 1.00 each |  | 100 |  | 100 |  | 100 |  | 100
|  |  | _______ |  | _______ |  | _______ |  | _______

8. Related party transactions
For the whole of the financial year the company was under the control of its director, Brian Crow .