1 September 2024 false No description of principal activity Taxfiler 2024.6 SC778566business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC7785662024-08-31 SC7785662024-09-012025-08-31 SC778566business:AuditExemptWithAccountantsReport2024-09-012025-08-31 SC778566business:FilletedAccounts2024-09-012025-08-31 SC7785662025-08-31 SC778566business:Director12024-09-012025-08-31 SC778566business:Director22024-09-012025-08-31 SC778566business:RegisteredOffice2024-09-012025-08-31 SC7785662024-08-31 SC778566core:WithinOneYear2025-08-31 SC778566core:WithinOneYear2024-08-31 SC778566core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC778566core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC778566core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC778566core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC778566core:PreviouslyStatedAmount2025-08-31 SC778566core:PreviouslyStatedAmount2024-08-31 SC778566business:SmallEntities2024-09-012025-08-31 SC778566countries:Scotland2024-09-012025-08-31 SC7785662023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC778566 (Scotland)
And.scot Ltd Unaudited accounts for the year ended 31 August 2025
And.scot Ltd Unaudited accounts Contents
Page
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And.scot Ltd Company Information for the year ended 31 August 2025
Directors
Dave Evans Deborah Jane Halls-Evans
Company Number
SC778566 (Scotland)
Registered Office
Easter Shian Farm Amulree Dunkeld Perthshire PH8 0DB Scotland
Accountants
JK Business Services Ltd Axwel House 2 Westerton Road Broxburn West Lothian EH52 5AU
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And.scot Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
21,991 
100 
Cash at bank and in hand
2,009 
- 
24,000 
100 
Creditors: amounts falling due within one year
(22,194)
- 
Net current assets
1,806 
100 
Net assets
1,806 
100 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,706 
- 
Shareholders' funds
1,806 
100 
For the year ending 31 August 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 31 August 2026 and were signed on its behalf by
Deborah Jane Halls-Evans Director Company Registration No. SC778566
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And.scot Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
And.scot Ltd is a private company, limited by shares, registered in Scotland, registration number SC778566. The registered office is Easter Shian Farm, Amulree, Dunkeld, Perthshire, PH8 0DB, 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.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
773 
- 
Other debtors
21,218 
100 
21,991 
100 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
22,194 
- 
6
Transactions with related parties
During the year, the directors operated a loan account with the company. At the balance sheet date, the amount due on this loan account, by the directors to the company, was £21,218 which is included within the figure for 'other debtors' per note 4 above.
7
Average number of employees
During the year the average number of employees was 2 (2024: 0).
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