REGISTERED NUMBER: SC430956 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

R & J DOUGAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R W Dougal

Mrs. E L Dougal

SECRETARY:

Mrs. E L Dougal

REGISTERED OFFICE:

Unit 1-2

Acredale Industrial Estate

Eyemouth

Berwickshire

TD14 5LQ

REGISTERED NUMBER:

SC430956 (Scotland)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

CURRENT ASSETS

Debtors

5

13,683

17,659

Cash at bank

3,079

3,596

16,762

21,255

CREDITORS

Amounts falling due within one year

6

3,985

5,719

NET CURRENT ASSETS

12,777

15,536

TOTAL ASSETS LESS CURRENT LIABILITIES

12,777

15,536

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

12,677

15,436

SHAREHOLDERS' FUNDS

12,777

15,536

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

R W Dougal - Director

1.	STATUTORY INFORMATION

R & J Dougal 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.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 December 2024

and 30 November 2025

5,267

DEPRECIATION

At 1 December 2024

and 30 November 2025

5,267

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

13,683

17,659

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

289

Other creditors

3,985

5,430

3,985

5,719

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr and Mrs R W Dougal.