A4Y Scotland Limited Company accounts

COMPANY REGISTRATION NUMBER: SC438629

A4Y Scotland Limited

Unaudited Financial Statements

31 December 2025

A4Y Scotland Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Directors' report	1

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	5

A4Y Scotland Limited

Directors' Report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Directors

The directors who served the company during the year were as follows:

Mr E J Duncan
Mrs C Duncan

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 5 September 2026 and signed on behalf of the board by:

Mrs C Duncan

Director

Registered office:

Mercantile Chambers

53 Bothwell Street

Glasgow

G2 6TB

A4Y Scotland Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of A4Y Scotland Limited

Year ended 31 December 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

NELSON GILMOUR SMITH Chartered Accountants

Mercantile Chambers 53 Bothwell Street Glasgow G2 6TB

8 September 2026

A4Y Scotland Limited

Statement of Income and Retained Earnings

Year ended 31 December 2025

	2025	2024
Note	£	£
Turnover	223,825	212,593

Cost of sales	62,747	56,347
	---------	---------
Gross profit	161,078	156,246

Administrative expenses	146,282	151,541
	---------	---------
Operating profit	14,796	4,705

Other interest receivable and similar income		1,039	1,049
		---------	---------
Profit before taxation	5	15,835	5,754

Tax on profit	4,451	2,238
	--------	-------
Profit for the financial year and total comprehensive income	11,384	3,516
	--------	-------

Dividends paid and payable	( 11,000)	( 16,400)

Retained earnings at the start of the year	84	12,968
	--------	--------
Retained earnings at the end of the year	468	84
	--------	--------

All the activities of the company are from continuing operations.

A4Y Scotland Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	7	11,865	18,783

Current assets

Stocks		2,000	1,000
Debtors	8	14,158	2,401
Cash at bank and in hand		1,243	1,465
		--------	-------
		17,401	4,866

Creditors: amounts falling due within one year	9	27,798	22,565
		--------	--------
Net current liabilities		10,397	17,699
		--------	--------
Total assets less current liabilities		1,468	1,084
		-------	-------
Net assets		1,468	1,084
		-------	-------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	468	84
	-------	-------
Shareholders funds	1,468	1,084
	-------	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 5 September 2026 , and are signed on behalf of the board by:

Mrs C Duncan

Director

Company registration number: SC438629

A4Y Scotland Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Mercantile Chambers, 53 Bothwell Street, Glasgow, G2 6TB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Trademarks	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Studio	-	16% straight line
Fixtures & Fittings	-	25% straight line
Motor Vehicles	-	20% straight line
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	8,258	8,377
	-------	-------

6. Intangible assets

	Patents, trademarks and licences
	£
Cost
At 1 January 2025 and 31 December 2025	400
	----
Amortisation
At 1 January 2025 and 31 December 2025	400
	----
Carrying amount
At 31 December 2025	–
	----
At 31 December 2024	–
	----

7. Tangible assets

	Land and buildings	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2025	38,451	6,549	26,667	12,635	84,302
Additions	–	–	–	1,340	1,340
	--------	-------	--------	--------	--------
At 31 December 2025	38,451	6,549	26,667	13,975	85,642
	--------	-------	--------	--------	--------
Depreciation
At 1 January 2025	38,451	5,161	10,667	11,240	65,519
Charge for the year	–	1,388	5,333	1,537	8,258
	--------	-------	--------	--------	--------
At 31 December 2025	38,451	6,549	16,000	12,777	73,777
	--------	-------	--------	--------	--------
Carrying amount
At 31 December 2025	–	–	10,667	1,198	11,865
	--------	-------	--------	--------	--------
At 31 December 2024	–	1,388	16,000	1,395	18,783
	--------	-------	--------	--------	--------

8. Debtors

	2025	2024
	£	£
Other debtors	14,158	2,401
	--------	-------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	4,451	2,237
Social security and other taxes	10,709	10,393
Other creditors	12,638	9,935
	--------	--------
	27,798	22,565
	--------	--------

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr E J Duncan	2,401	11,757	14,158
	-------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr E J Duncan	( 249)	2,650	2,401
	----	-------	-------

11. Related party transactions

There were no transactions with related parties which were entered into in the year that are required to be disclosed under the terms of FRS 102 Section 1A.