Company registration number: SC437316
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
Ballantyne Brown Ltd
Pages for filing with the Registrar
Company registration number: SC437316
Ballantyne Brown Ltd
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 1,746 7,273
1,746 7,273
Current assets
Debtors 5 34,548 37,296
Cash at bank and in hand 55,719 75,855
90,267 113,151
Creditors: amounts falling due within one year
6 (10,845) (17,001)
Net current assets 79,422 96,150
Total assets less current liabilities 81,168 103,423
NET ASSETS 81,168 103,423
Capital and reserves
Called up share capital 100 100
Profit and loss account 81,068 103,323
TOTAL EQUITY 81,168 103,423
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: SC437316
Ballantyne Brown Ltd
Balance sheet - continued
as at 30 November 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Brown, Director
17 August 2026
2
Ballantyne Brown Ltd
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
Ballantyne Brown Ltd is a private company registered in Scotland. Its registered number is SC437316. The company is limited by shares. Its registered office is Galloway Cottage, Monikie, Dundee, Angus, DD5 3PZ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Motor vehicles - 25% reducing balance
Equipment - 15% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3
Ballantyne Brown Ltd
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 3).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2024 22,407
Disposals (15,624)
At 30 November 2025 6,783
Depreciation
At 1 December 2024 15,134
Charge for year 308
Eliminated on disposal (10,405)
At 30 November 2025 5,037
Net book value
At 30 November 2025 1,746
At 30 November 2024 7,273
Cost or valuation at 30 November 2025 is represented by:
Plant and machinery etc.

£
Valuation in 2025 -
Cost 6,783
6,783
4
Ballantyne Brown Ltd
Notes to the financial statements - continued
for the year ended 30 November 2025
4 Tangible fixed assets - continued
If Plant & machinery etc had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 6,783 22,407
Accumulated depreciation 5,037 15,134
5 Debtors
2025 2024
£ £
Trade debtors 5,680 6,988
Other debtors 28,868 30,308
34,548 37,296
6 Creditors: amounts falling due within one year
2025 2024
£ £
Taxation 5,819 8,766
VAT payable 4,217 7,492
Accruals and deferred income 809 743
10,845 17,001
5