Registration number:
Resource Scotland Ltd
for the Year Ended 30 November 2025
Registration number:
Resource Scotland Ltd
for the Year Ended 30 November 2025
Resource Scotland Ltd
Contents
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Company Information |
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Director's Report |
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Accountants' Report |
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Profit and Loss Account |
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Balance Sheet |
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Statement of Changes in Equity |
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Notes to the Financial Statements |
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Detailed Profit and Loss Account |
Resource Scotland Ltd
Company Information
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Directors |
Robin Kenneth Gibson |
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Registered office |
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Accountants |
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Resource Scotland Ltd
Director's Report for the Year Ended 30 November 2025
The director presents his report and the financial statements for the year ended 30 November 2025.
Director of the company
The director who held office during the year was as follows:
Principal activity
The principal activity of the company continues to be human resource contracting
Director's responsibilities
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006 and in accordance with FRS 102 Section 1A - Small Entities, the applicable Financial Reporting Standard. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
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make judgements and accounting estimates that are reasonable and prudent; |
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select suitable accounting policies and apply them consistently; |
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Resource Scotland Ltd
for the Year Ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Resource Scotland Ltd for the year ended 30 November 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Resource Scotland Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Resource Scotland Ltd and state those matters that we have agreed to state to the Board of Directors of Resource Scotland Ltd, as a body, in this report.
This is in accordance with the requirements of such bodies as the ACCA, the ICAS, and the ICAEW and, to the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Resource Scotland Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Resource Scotland Ltd 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 of Resource Scotland Ltd. You consider that Resource Scotland Ltd 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 accounts of Resource Scotland Ltd. 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 accounts.
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Orchardlea
Callander
FK17 8BG
Resource Scotland Ltd
Profit and Loss Account for the Year Ended 30 November 2025
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Note |
2025 |
2024 |
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Turnover |
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Cost of sales |
( |
( |
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Gross profit |
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Administrative expenses |
( |
( |
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Operating profit/(loss) |
1,790 |
(2,709) |
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Profit/(loss) before tax |
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( |
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Tax on profit/(loss) |
- |
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Profit/(loss) for the financial year |
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( |
The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
Resource Scotland Ltd
(Registration number: SC286576)
Balance Sheet as at 30 November 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
- |
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Creditors: Amounts falling due within one year |
( |
( |
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Net liabilities |
( |
( |
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Capital and reserves |
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Called up share capital |
100 |
100 |
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Retained earnings |
(9,244) |
(11,034) |
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Shareholders' deficit |
(9,144) |
(10,934) |
For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Resource Scotland Ltd
Statement of Changes in Equity for the Year Ended 30 November 2025
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Share capital |
Retained earnings |
Total |
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At 1 December 2024 |
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( |
( |
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Profit for the year |
- |
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At 30 November 2025 |
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( |
( |
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Share capital |
Retained earnings |
Total |
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At 1 December 2023 |
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( |
( |
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Loss for the year |
- |
( |
( |
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At 30 November 2024 |
100 |
(11,034) |
(10,934) |
Resource Scotland Ltd
Notes to the Financial Statements for the Year Ended 30 November 2025
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General information |
The company is a private company limited by share capital, incorporated in Scotland.
The company has ceased trading and will be closed down without the need for a formal liquidation..
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Resource Scotland Ltd
Notes to the Financial Statements for the Year Ended 30 November 2025
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Fixtures, fittings, equipment |
residual value after disposal of assets |
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
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Profit/loss before tax |
Arrived at after charging/(crediting)
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2025 |
2024 |
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Depreciation expense |
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Resource Scotland Ltd
Notes to the Financial Statements for the Year Ended 30 November 2025
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Tangible assets |
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Furniture, fittings and equipment |
Total |
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Cost or valuation |
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At 1 December 2024 |
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At 30 November 2025 |
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Depreciation |
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At 1 December 2024 |
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Charge for the year |
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At 30 November 2025 |
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Carrying amount |
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At 30 November 2025 |
- |
- |
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At 30 November 2024 |
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Creditors |
Creditors: amounts falling due within one year
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Note |
2025 |
2024 |
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Due within one year |
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Loans and borrowings |
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Taxation and social security |
( |
( |
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Accruals and deferred income |
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
£ |
No. |
£ |
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100 |
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100 |
Resource Scotland Ltd
Notes to the Financial Statements for the Year Ended 30 November 2025
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Loans and borrowings |
Current loans and borrowings
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2025 |
2024 |
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Director current account |
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Resource Scotland Ltd
Detailed Profit and Loss Account for the Year Ended 30 November 2025
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2025 |
2024 |
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Turnover (analysed below) |
3,750 |
8,199 |
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Cost of sales (analysed below) |
(336) |
(593) |
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Gross profit |
3,414 |
7,606 |
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Gross profit (%) |
91.04% |
92.77% |
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Administrative expenses |
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Employment costs (analysed below) |
- |
(9,000) |
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General administrative expenses (analysed below) |
(1,599) |
(1,295) |
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Depreciation costs (analysed below) |
(25) |
(20) |
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(1,624) |
(10,315) |
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Operating profit/(loss) |
1,790 |
(2,709) |
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Profit/(loss) before tax |
1,790 |
(2,709) |
Resource Scotland Ltd
Detailed Profit and Loss Account for the Year Ended 30 November 2025
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2025 |
2024 |
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Turnover |
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Agency fees remitted |
3,750 |
8,199 |
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Cost of sales |
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Travel - subsistence |
48 |
81 |
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Use of private car |
270 |
360 |
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Travel - parking etc |
18 |
2 |
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Workwear |
- |
150 |
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(336) |
(593) |
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Employment costs |
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Salaries - directors |
- |
9,000 |
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General administrative expenses |
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Use of home office |
200 |
50 |
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Use of home phone |
- |
10 |
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Mobile business contracts |
222 |
184 |
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Computer operations |
25 |
13 |
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Postage and stationery |
37 |
30 |
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Sundry expenses |
77 |
1 |
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Accountants fees |
1,038 |
1,007 |
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(1,599) |
(1,295) |
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Depreciation costs |
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Depreciation |
(25) |
(20) |
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Operating profit/(loss) |
1,790 |
(2,709) |
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Profit/(loss) before tax |
1,790 |
(2,709) |