REGISTERED NUMBER: SC472189 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

AB ROGER & YOUNG LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S W Pirie

A Wilson

REGISTERED OFFICE:

12 Traill Drive

Montrose

Angus

DD10 8SW

REGISTERED NUMBER:

SC472189 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

134,966

132,222

134,966

132,222

CURRENT ASSETS

Stocks

36,000

35,000

Debtors

6

24,395

71,837

Cash at bank and in hand

180,167

156,765

240,562

263,602

CREDITORS

Amounts falling due within one year

7

101,793

106,701

NET CURRENT ASSETS

138,769

156,901

TOTAL ASSETS LESS CURRENT LIABILITIES

273,735

289,123

PROVISIONS FOR LIABILITIES

2,440

1,796

NET ASSETS

271,295

287,327

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

271,195

287,227

SHAREHOLDERS' FUNDS

271,295

287,327

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

S W Pirie - Director

A Wilson - Director

1.	STATUTORY INFORMATION

AB Roger & Young Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised over 8 years and is now fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost and 25% on reducing balance

Work in progress

Work in Progress reflects uninvoiced work at the year end. Thus is valued at its subsequent selling price. Profit is therefore recognised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

48,000

AMORTISATION

At 1 April 2025

and 31 March 2026

48,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

125,000

3,039

24,685

152,724

Additions

-

-

5,285

5,285

At 31 March 2026

125,000

3,039

29,970

158,009

DEPRECIATION

At 1 April 2025

-

1,051

19,451

20,502

Charge for year

-

497

2,044

2,541

At 31 March 2026

-

1,548

21,495

23,043

NET BOOK VALUE

At 31 March 2026

125,000

1,491

8,475

134,966

At 31 March 2025

125,000

1,988

5,234

132,222

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

20,133

65,565

Other debtors

4,262

6,272

24,395

71,837

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

90,351

96,579

Other creditors

11,442

10,122

101,793

106,701

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £73,000 (2025 - £74,000) were paid to the directors .

The company was under the control of SW Pirie and A Wilson throughout the current and previous year.

During the year the director, SW Pirie, advanced the company net amounts totalling £312. As at 31st March 2026, included within other creditors, is a balance outstanding due to the director of £2,520 (2025 - £2,208). No interest was paid on this loan.

During the year the director, A Wilson, advanced the company net amounts totalling £312. As at 31st March 2026, included within other creditors, is a balance outstanding due to the director of £2,520 (2025 - £2,208). No interest was paid on this loan.