IRIS Accounts Production v26.1.10.61 SC042723 Board of Directors 1.1.25 31.12.25 31.12.25 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC042723 2024-12-31 SC042723 2025-12-31 SC042723 2025-01-01 2025-12-31 SC042723 2023-12-31 SC042723 2024-01-01 2024-12-31 SC042723 2024-12-31 SC042723 ns15:Scotland 2025-01-01 2025-12-31 SC042723 ns14:PoundSterling 2025-01-01 2025-12-31 SC042723 ns10:Director1 2025-01-01 2025-12-31 SC042723 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC042723 ns10:SmallEntities 2025-01-01 2025-12-31 SC042723 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC042723 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC042723 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC042723 ns10:FullAccounts 2025-01-01 2025-12-31 SC042723 ns10:Director2 2025-01-01 2025-12-31 SC042723 ns10:Director3 2025-01-01 2025-12-31 SC042723 ns10:CompanySecretary1 2025-01-01 2025-12-31 SC042723 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC042723 ns5:CurrentFinancialInstruments 2025-12-31 SC042723 ns5:CurrentFinancialInstruments 2024-12-31 SC042723 ns5:ShareCapital 2025-12-31 SC042723 ns5:ShareCapital 2024-12-31 SC042723 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 SC042723 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 SC042723 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC042723 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC042723 ns5:LandBuildings 2024-12-31 SC042723 ns5:LandBuildings 2025-12-31 SC042723 ns5:LandBuildings 2024-12-31 SC042723 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 SC042723 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: SC042723 (Scotland)

William Roxburgh (Lauder Brothers)

Limited

Unaudited Financial Statements

for the Year Ended 31st December 2025

| William Roxburgh (Lauder Brothers) |

| Limited (Registered number: SC042723) |

Contents of the Financial Statements

for the year ended 31st December 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 5

| William Roxburgh (Lauder Brothers) |

| Limited |

Company Information

for the year ended 31st December 2025

| Directors: | W D Lauder

| S J Lauder

| B R Lauder

| Secretary: | S J Lauder

| Registered office: | Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Registered number: | SC042723 (Scotland)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| William Roxburgh (Lauder Brothers) |

| Limited (Registered number: SC042723) |

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 13,392 |  | 13,392 |  |

Current assets

Debtors | 5 | 531 |  | - |  |

Cash at bank | 4,273 |  | 4,370 |  |

4,804 |  | 4,370 |  |

Creditors

Amounts falling due within one year | 6 | 9,368 |  | 8,409 |  |

Net current liabilities | (4,564 | ) | (4,039 | ) |

Total assets less current liabilities | 8,828 |  | 9,353 |  |

Capital and reserves

Called up share capital | 2,000 |  | 2,000 |  |

Special reserve | 3,135 |  | 3,135 |  |

Retained earnings | 3,693 |  | 4,218 |  |

Shareholders' funds | 8,828 |  | 9,353 |  |

| William Roxburgh (Lauder Brothers) |

| Limited (Registered number: SC042723) |

Balance Sheet - continued

31st December 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th August 2026 and were signed on its behalf by:

S J Lauder - Director

| William Roxburgh (Lauder Brothers) |

| Limited (Registered number: SC042723) |

Notes to the Financial Statements

for the year ended 31st December 2025

1. | Statutory information

| William Roxburgh (Lauder Brothers) 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

| Rental payments received during the year are recognised in accordance with the lease arrangements.

| Tangible fixed assets

| The company's Freehold Property is not being depreciated under the alternative accounting rules. This is in contravention of Financial Reporting Standard 102 (Section 1A) as the directors feel that their value is unlikely to reduce, and that the sums involved would be immaterial. The directors have reviewed the property for impairment at the year end and are satisfied that there has been no diminution in value.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors and accruals.

| Trade debtors, trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

| Taxation

| Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings 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 that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all 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.

| William Roxburgh (Lauder Brothers) |

| Limited (Registered number: SC042723) |

Notes to the Financial Statements - continued

for the year ended 31st December 2025

2. | Accounting policies - continued

| 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.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Going concern

| The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3. | Employees and directors

| The average number of employees during the year was NIL (2024 - NIL).

4. | Tangible fixed assets

| Freehold

| property

£ |

| Cost

| At 1st January 2025

| and 31st December 2025 | 13,392 |  |

| Net book value

| At 31st December 2025 | 13,392 |  |

| At 31st December 2024 | 13,392 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 531 |  | - |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 5,581 |  | 4,600 |  |

| Taxation and social security | 1,412 |  | 1,434 |  |

| Other creditors | 2,375 |  | 2,375 |  |

9,368 |  | 8,409 |  |