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Company Registration No. SC667216 (Scotland)
Findlay Kitchen Fitting Ltd Unaudited accounts for the year ended 31 July 2025
Findlay Kitchen Fitting Ltd Unaudited accounts Contents
Page
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Findlay Kitchen Fitting Ltd Company Information for the year ended 31 July 2025
Director
David Findlay
Company Number
SC667216 (Scotland)
Registered Office
9 SWEENEY STREET ARDROSSAN KA22 8GZ SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Findlay Kitchen Fitting Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,673 
35,972 
Current assets
Debtors
12,080 
18,168 
Cash at bank and in hand
7,170 
1,883 
19,250 
20,051 
Creditors: amounts falling due within one year
(10,194)
(6,281)
Net current assets
9,056 
13,770 
Total assets less current liabilities
47,729 
49,742 
Creditors: amounts falling due after more than one year
(25,032)
(12,035)
Net assets
22,697 
37,707 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
22,696 
37,706 
Shareholders' funds
22,697 
37,707 
For the year ending 31 July 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 director acknowledges his 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 and authorised for issue on 25 February 2026 and were signed on its behalf by
David Findlay Director Company Registration No. SC667216
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Findlay Kitchen Fitting Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Findlay Kitchen Fitting Ltd is a private company, limited by shares, registered in Scotland, registration number SC667216. The registered office is 9 SWEENEY STREET, ARDROSSAN, KA22 8GZ, 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.
Presentation currency
The accounts are presented in £ sterling.
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
20% Reducing Balance After First Year
Motor vehicles
20% Reducing Balance After First Year
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2024
20,000 
1,229 
21,519 
42,748 
Additions
- 
5,896 
- 
5,896 
At 31 July 2025
20,000 
7,125 
21,519 
48,644 
Depreciation
At 1 August 2024
- 
600 
6,176 
6,776 
Charge for the year
- 
126 
3,069 
3,195 
At 31 July 2025
- 
726 
9,245 
9,971 
Net book value
At 31 July 2025
20,000 
6,399 
12,274 
38,673 
At 31 July 2024
20,000 
629 
15,343 
35,972 
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Findlay Kitchen Fitting Ltd Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,265 
1,675 
Trade debtors
8,476 
- 
Other debtors
2,339 
16,493 
12,080 
18,168 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
5,952 
2,039 
Taxes and social security
4,242 
4,242 
10,194 
6,281 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
5,209 
8,562 
Loans from directors
19,823 
3,473 
25,032 
12,035 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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