REGISTERED NUMBER: SC347073 (Scotland)

Unaudited Financial Statements

For The Year Ended 31 December 2025

for

Lawrie Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Lawrie

Mrs K Lawrie

SECRETARY:

Mrs K Lawrie

REGISTERED OFFICE:

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

REGISTERED NUMBER:

SC347073 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

128,912

157,256

CURRENT ASSETS

Stocks

25,000

71,500

Debtors

5

266,944

213,476

Cash at bank

144,294

63,452

436,238

348,428

CREDITORS

Amounts falling due within one year

6

471,177

382,959

NET CURRENT LIABILITIES

(34,939

)

(34,531

)

TOTAL ASSETS LESS CURRENT LIABILITIES

93,973

122,725

CREDITORS

Amounts falling due after more than one year

7

(40,174

)

(74,381

)

PROVISIONS FOR LIABILITIES

9

(27,437

)

(39,314

)

NET ASSETS

26,362

9,030

CAPITAL AND RESERVES

Called up share capital

11

11

Retained earnings

26,351

9,019

SHAREHOLDERS' FUNDS

26,362

9,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

J Lawrie - Director

1.	STATUTORY INFORMATION

Lawrie Construction Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Investments in subsidiary undertakings are stated at cost less any provisions for impairment in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

73,574

11,487

288,111

18,776

391,948

Additions

10,000

-

3,550

1,642

15,192

Disposals

-

-

(1,100

)

-

(1,100

)

At 31 December 2025

83,574

11,487

290,561

20,418

406,040

DEPRECIATION

At 1 January 2025

71,999

9,899

138,219

14,575

234,692

Charge for year

3,575

397

38,350

1,168

43,490

Eliminated on disposal

-

-

(1,054

)

-

(1,054

)

At 31 December 2025

75,574

10,296

175,515

15,743

277,128

NET BOOK VALUE

At 31 December 2025

8,000

1,191

115,046

4,675

128,912

At 31 December 2024

1,575

1,588

149,892

4,201

157,256

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

65,966

43,410

Other debtors

200,978

170,066

266,944

213,476

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

169,031

123,729

Hire purchase contracts

27,541

42,157

Trade creditors

91,236

130,120

Taxation and social security

117,385

37,387

Other creditors

65,984

49,566

471,177

382,959

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

6,666

Hire purchase contracts

40,174

67,715

40,174

74,381

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank Loan

6,666

26,666

The Royal Bank of Scotland floating charge over property

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

27,437

39,314

Deferred

tax

£

Balance at 1 January 2025

39,314

Provided during year

(11,877

)

Balance at 31 December 2025

27,437

10.	RELATED PARTY DISCLOSURES

At the year end date, a balance of £9,047 (2024- £9,047) is due to Lawrie Homes Limited, a company owned by the directors.