Vanguard Scotland Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC205711

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	100		100
Cash at bank and in hand		54,096		47,807

		54,196		47,907
Creditors: Amounts Falling Due Within One Year	5	(44,840 )		(44,635 )

NET CURRENT ASSETS (LIABILITIES)			9,356		3,272

TOTAL ASSETS LESS CURRENT LIABILITIES			9,356		3,272

NET ASSETS			9,356		3,272

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			9,256		3,172

SHAREHOLDERS' FUNDS			9,356		3,272

Page 1

Page 2

Vanguard Scotland Limited

Balance Sheet (continued)

As At 28 February 2026

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

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

The director acknowledges her 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 Profit and Loss Account.

On behalf of the board

Mrs Denise Toscani

Director

24/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Vanguard Scotland Limited Registered number SC205711 is a limited by shares company incorporated in Scotland. The Registered Office is Unit 38 Imex Business Centre, Dryden Road, Bilston Glen, Loanhead. EH20 9LZ.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1
Sales, marketing and distribution	1	1

	2	2

4. Debtors

	2026	2025
	£	£
Due within one year
Called up share capital not paid	100	100

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Director's loan account	44,840	44,635

6. Share Capital

	2026	2025
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

Page 3

Page 4

Vanguard Scotland Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Ultimate Controlling Party

The company's ultimate controlling party is Ms Denise Toscani by virtue of his ownership of 100% of the issued share capital in the company.