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Registration number: SC119003

Softouch Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Softouch Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Softouch Limited

(Registration number: SC119003)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 250,872 | 301,163
Current assets |  |  |
Debtors | 5 | 14,232 | 4,800
Cash at bank and in hand |  | 139,780 | 149,692
|  | 154,012 | 154,492
Creditors: Amounts falling due within one year | 6 | (8,036) | (7,053)
Net current assets |  | 145,976 | 147,439
Total assets less current liabilities |  | 396,848 | 448,602
Provisions for liabilities |  | (221) | (221)
Net assets |  | 396,627 | 448,381
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Revaluation reserve |  | 47,559 | 97,559
Retained earnings |  | 348,968 | 350,722
Shareholders' funds |  | 396,627 | 448,381

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:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 August 2026

......................................... P Compton Director

Softouch Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
26 Ruthrieston Court
Riverside Drive
Aberdeen
AB10 7QF

These financial statements were authorised for issue by the director on 11 August 2026.

2 | 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.

Tax

The tax expense for the period comprises current 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

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.

Softouch Limited

Notes to the Unaudited 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:

Asset class | Depreciation method and rate
Fittings fixtures and equipment | 25% reducing balance

Investment property

Depreciation is not provided in respect of freehold investment properties. The directors consider that this policy , which is a depature from the requirement of Companies Act 2006, is necessary to give a true and fair view as required by the Financial Reporting Standards.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Softouch Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 December 2024 | 300,000 | 3,823 | 303,823
Revaluations | (50,000) | - | (50,000)
At 30 November 2025 | 250,000 | 3,823 | 253,823
Depreciation
At 1 December 2024 | - | 2,660 | 2,660
Charge for the year | - | 291 | 291
At 30 November 2025 | - | 2,951 | 2,951
Carrying amount
At 30 November 2025 | 250,000 | 872 | 250,872
At 30 November 2024 | 300,000 | 1,163 | 301,163

Included within the net book value of land and buildings above is £250,000 (2024 - £300,000) in respect of freehold land and buildings.

Revaluation

The fair value of the company's Tangible assets held at valuation was revalued on 30 November 2025. An independent valuer was not involved.
In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £105,203 (2024 - £109,461).

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 4,800 | 4,800
Other debtors | 9,432 | -
| 14,232 | 4,800

Softouch Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Creditors

Creditors: amounts falling due within one year

7 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | (50,000) | (50,000)

8 | Related party transactions

During the year dividends of £10,000 were paid to the director.
During the year P Compton rented 26 Ruthrieston Court from the company for a annual rent of £4,800 (2024 - £4,800).
Advances have been made to the director totalling £8,000 these have been partly repaidl during the year leaving a balance due from the director of £7,053, (2024 - to the director £1,314). No interest was charged on the transactions.