1 December 2024 false No description of principal activity Taxfiler 2024.6 SC436092business:PrivateLimitedCompanyLtd2024-12-012025-11-30 SC4360922024-11-30 SC4360922024-12-012025-11-30 SC436092business:AuditExemptWithAccountantsReport2024-12-012025-11-30 SC436092business:FilletedAccounts2024-12-012025-11-30 SC4360922025-11-30 SC436092business:Director12024-12-012025-11-30 SC436092business:Director22024-12-012025-11-30 SC436092business:RegisteredOffice2024-12-012025-11-30 SC4360922024-11-30 SC436092core:WithinOneYear2025-11-30 SC436092core:WithinOneYear2024-11-30 SC436092core:AfterOneYear2025-11-30 SC436092core:AfterOneYear2024-11-30 SC436092core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 SC436092core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC436092core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 SC436092core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC436092core:PreviouslyStatedAmount2025-11-30 SC436092core:PreviouslyStatedAmount2024-11-30 SC436092business:SmallEntities2024-12-012025-11-30 SC436092countries:Scotland2024-12-012025-11-30 SC436092core:PlantMachinery2024-12-012025-11-30 SC436092core:MotorVehicles2024-12-012025-11-30 SC436092core:ComputerEquipment2024-12-012025-11-30 SC436092core:PlantMachinery2024-11-30 SC436092core:MotorVehicles2024-11-30 SC436092core:ComputerEquipment2024-11-30 SC436092core:PlantMachinery2025-11-30 SC436092core:MotorVehicles2025-11-30 SC436092core:ComputerEquipment2025-11-30 SC436092business:OrdinaryShareClass12024-12-012025-11-30 SC436092business:OrdinaryShareClass12023-12-012024-11-30 SC4360922023-12-012024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC436092 (Scotland)
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Unaudited accounts for the year ended 30 November 2025
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Company Information for the year ended 30 November 2025
Directors
Graham William Manderson Robert Scott Teece
Company Number
SC436092 (Scotland)
Registered Office
24 YORK STREET AYR KA8 8AZ
Accountants
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ
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RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Accountants' report
Accountants' report to the board of directors of RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED on the preparation of the unaudited statutory accounts 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 RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED for the year ended 30 November 2025 as set out on pages 5 - 8 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 RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED, 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 RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED 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 RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED. You consider that RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED 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 RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED. 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.
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ 17 August 2026
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RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
152,551 
174,160 
Current assets
Inventories
34,039 
16,076 
Debtors
5
32,529 
32,742 
Cash at bank and in hand
23,810 
62,376 
90,378 
111,194 
Creditors: amounts falling due within one year
6
(141,810)
(176,225)
Net current liabilities
(51,432)
(65,031)
Total assets less current liabilities
101,119 
109,129 
Creditors: amounts falling due after more than one year
7
(88,185)
(103,992)
Net assets
12,934 
5,137 
Capital and reserves
Called up share capital
8
1,000 
1,000 
Profit and loss account
11,934 
4,137 
Shareholders' funds
12,934 
5,137 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by
Robert Scott Teece Director Company Registration No. SC436092
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RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED is a private company, limited by shares, registered in Scotland, registration number SC436092. The registered office is 24 YORK STREET, AYR, KA8 8AZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Motor vehicles
10% reducing balance
Computer equipment
10% reducing balance
Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, 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.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2024
33,728 
263,283 
4,281 
301,292 
Additions
- 
45,038 
- 
45,038 
Disposals
- 
(68,859)
- 
(68,859)
At 30 November 2025
33,728 
239,462 
4,281 
277,471 
Depreciation
At 1 December 2024
7,872 
116,242 
3,018 
127,132 
Charge for the year
2,585 
14,939 
126 
17,650 
On disposals
- 
(19,862)
- 
(19,862)
At 30 November 2025
10,457 
111,319 
3,144 
124,920 
Net book value
At 30 November 2025
23,271 
128,143 
1,137 
152,551 
At 30 November 2024
25,856 
147,041 
1,263 
174,160 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
32,529 
32,742 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,833 
10,000 
VAT
1,742 
2,756 
Obligations under finance leases and hire purchase contracts
15,544 
15,602 
Trade creditors
18,543 
33,197 
Taxes and social security
73,032 
70,222 
Other creditors
12,032 
34,133 
Accruals
15,084 
10,315 
141,810 
176,225 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
5,833 
Obligations under finance leases and hire purchase contracts
88,185 
98,159 
88,185 
103,992 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
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RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Notes to the Accounts for the year ended 30 November 2025
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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