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Company Registration No. SC561455 (Scotland)
Simplicity Marketing Scotland Ltd Unaudited accounts for the year ended 31 March 2026
Simplicity Marketing Scotland Ltd Unaudited accounts Contents
Page
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Simplicity Marketing Scotland Ltd Company Information for the year ended 31 March 2026
Directors
Michael Strachan Hannah Strachan
Secretary
Hannah Strachan
Company Number
SC561455 (Scotland)
Registered Office
Simplicity 131 Garvock Hill Dunfermline Fife KY11 4JU Scotland
Accountants
Peter Hall Finance & Accounting Solutions 131 Garvock Hill Dunfermline Fife KY11 4JU
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Simplicity Marketing Scotland Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Debtors
82,847 
78,543 
Cash at bank and in hand
38,467 
38,499 
121,314 
117,042 
Creditors: amounts falling due within one year
(132,273)
(103,883)
Net current (liabilities)/assets
(10,959)
13,159 
Total assets less current liabilities
(10,959)
13,159 
Creditors: amounts falling due after more than one year
(25,845)
(47,445)
Net liabilities
(36,804)
(34,286)
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
22,266 
22,266 
Profit and loss account
(59,170)
(56,652)
Shareholders' funds
(36,804)
(34,286)
For the year ending 31 March 2026 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 30 July 2026 and were signed on its behalf by
Michael Strachan Director Company Registration No. SC561455
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Simplicity Marketing Scotland Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Simplicity Marketing Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC561455. The registered office is Simplicity, 131 Garvock Hill, Dunfermline, Fife, KY11 4JU, Scotland.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods and services are recognised when goods and services have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Going concern
The directors are unaware of any reason why this support should not continue and is of the opinion that the company will continue to trade and pay its debts as they fall due. The directors have received assurances of continued financial support from related parties and consider that the company will continue to meet its obligations as they fall due.
4
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
82,847 
78,543 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
8,642 
Trade creditors
- 
5,886 
Taxes and social security
30,014 
19,437 
Other creditors
90,825 
49,316 
Loans from directors
11,434 
20,602 
132,273 
103,883 
All loans are unsecured. Taxes are VAT, PAYE & NI owing as at 31/3/2026
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Simplicity Marketing Scotland Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
1,133 
6,092 
Other creditors
24,712 
41,353 
25,845 
47,445 
Bounce Back Loan and Private loan
7
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £50 each
100 
100 
8
Transactions with related parties
No Director's Dividends paid during the financial year
9
Average number of employees
During the year the average number of employees was 10 (2025: 11).
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