Registration number: SC462231

Bob Eaton Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Bob Eaton Limited

(Registration number: SC462231)
Statement of Financial Position as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	549	726
Current assets
Debtors	5	9,542	2,156
Cash at bank and in hand		112,467	96,673
		122,009	98,829
Creditors: Amounts falling due within one year	6	(49,360)	(34,889)
Net current assets		72,649	63,940
Net assets		73,198	64,666
Capital and reserves
Called up share capital		10	10
Retained earnings		73,188	64,656
Shareholders' funds		73,198	64,666

For the financial 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.

Director's responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 21 August 2026
 

......................................... Mr R Eaton Director

Bob Eaton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
29 Commercial Street
Dundee
Tayside
DD1 3DG
Scotland

The principal place of business is:
1 Shepherd Lane
ARBROATH
Angus
DD11 4HZ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Bob Eaton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicle	25% reducing balance
Equipment	15% reducing balance

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 2 (2024 - 2).

Bob Eaton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	242	11,850	12,092
At 30 November 2025	242	11,850	12,092
Depreciation
At 1 December 2024	201	11,165	11,366
Charge for the year	6	171	177
At 30 November 2025	207	11,336	11,543
Carrying amount
At 30 November 2025	35	514	549
At 30 November 2024	41	685	726

5

Debtors

Current	2025 £	2024 £
Trade debtors	8,582	955
Prepayments	960	957
Other debtors	-	244
	9,542	2,156

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	23,463	22,343
Taxation and social security	18,432	11,398
Accruals and deferred income	1,182	1,148
Other creditors	6,283	-
	49,360	34,889

Bob Eaton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Dividends

Final dividends paid

		2025 £		2024 £
Final dividend of £4,188.89 per each Ordinary A		37,700		37,700
Final dividend of £500.00 per each Ordinary B		500		500
		38,200		38,200