A1 Typeserve Limited

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Statement of Changes in Equity	5
Notes to the Financial Statements	6—8

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Accountants' Report

For The Year Ended 31 March 2026

Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of A1 Typeserve Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A1 Typeserve Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of A1 Typeserve Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A1 Typeserve Limited and state those matters that we have agreed to state to the directors of A1 Typeserve Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A1 Typeserve Limited and its directors as a body for our work or for this report.

It is your duty to ensure that A1 Typeserve Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of A1 Typeserve Limited . You consider that A1 Typeserve Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of A1 Typeserve Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

15 September 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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A1 Typeserve Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC089546

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,151		4,706

			2,151		4,706
CURRENT ASSETS
Stocks	5	82,864		46,851
Debtors	6	48,744		38,736
Cash at bank and in hand		20,435		11,916

		152,043		97,503
Creditors: Amounts Falling Due Within One Year	7	(81,675 )		(57,987 )

NET CURRENT ASSETS (LIABILITIES)			70,368		39,516

TOTAL ASSETS LESS CURRENT LIABILITIES			72,519		44,222

NET ASSETS			72,519		44,222

CAPITAL AND RESERVES
Called up share capital			393		393
Profit and Loss Account			72,126		43,829

SHAREHOLDERS' FUNDS			72,519		44,222

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A1 Typeserve Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 9 September 2026 and were signed on its behalf by:

Mr S Buchan

Director

The notes on pages 6 to 8 form part of these financial statements.

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A1 Typeserve Limited

Statement of Changes in Equity

For The Year Ended 31 March 2026

Statement of Changes in Equity

	Share Capital	Share Premium	Fair value reserve	Profit and Loss Account	Total
	£	£	£	£	£
As at 1 April 2024	1,900	-	8,000	493,055	502,955
Loss for the year and total comprehensive income	-	-	-	(87,756 )	(87,756)

Dividends paid	-	-	-	(14,000)	(14,000)
Arising on shares issued during the period	193	-	-	-	193
Purchase of own shares	(1,700 )	239,808	-	(596,978 )	(358,870)
Share capital reduction	-	(239,808 )	-	-	(239,808)
Transfer to/from Other Reserves	-	-	-	249,508	249,508
Transfer to/from Profit & Loss Account	-	-	(8,000 )	-	(8,000)

As at 31 March 2025 and 1 April 2025	393	-	-	43,829	44,222


Profit for the year and total comprehensive income	-	-	-	39,697	39,697

Dividends paid	-	-	-	(11,400)	(11,400)

As at 31 March 2026	393	-	-	72,126	72,519

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A1 Typeserve Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

A1 Typeserve Limited is a private company, limited by shares, incorporated in Scotland, registered number SC089546 . The registered office is Unit 3 Meikle, Clinterty Farm Clinterty, Kinellar, AB21 0TZ.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on cost
Fixtures & Fittings	20% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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A1 Typeserve Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 7)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	21,490	277	21,767

As at 31 March 2026	21,490	277	21,767

Depreciation
As at 1 April 2025	16,909	152	17,061
Provided during the period	2,499	56	2,555

As at 31 March 2026	19,408	208	19,616

Net Book Value
As at 31 March 2026	2,082	69	2,151

As at 1 April 2025	4,581	125	4,706

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A1 Typeserve Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Stocks

	2026	2025
	£	£
Stock	82,864	46,851

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	45,259	34,904
Prepayments and accrued income	2,660	3,007
Other debtors	825	825

	48,744	38,736

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	49,503	43,068
Corporation tax	9,338	-
Other taxes and social security	4,064	4,988
VAT	10,995	2,114
Other creditors	2,823	1,989
Accruals and deferred income	3,680	5,100
Directors' loan accounts	1,272	728

	81,675	57,987

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	18,247	13,871
Later than one year and not later than five years	2,519	4,302

	20,766	18,173

9. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Barry Gibson	(104 )	(312 )	-	-	(416 )
Mr Scott Buchan	(624 )	(312 )	210	-	(726 )
Mr Steven Clark	-	(130 )	-	-	(130 )

The above loans are interest free and have no fixed repayment terms.

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Directors	Mr B Gibson
	Mr S Buchan
	Mr S Clark

Company Number	SC089546

Registered Office	Unit 3 Meikle, Clinterty Farm Clinterty
	Kinellar
	AB21 0TZ

Accountants	Nuvo Scotland Limited
	Bankhead Drive
	City South Office Park
	Portlethen
	Aberdeen
	AB12 4XX