TransScript Alba Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC165012

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		600		750

			600		750
CURRENT ASSETS
Stocks		-		108
Debtors		1,466		1,698
Cash at bank and in hand		5,329		2,491

		6,795		4,297
Creditors: Amounts Falling Due Within One Year	5	(4,776 )		(5,057 )

NET CURRENT ASSETS (LIABILITIES)			2,019		(760 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,619		(10 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	6		(120 )		(150 )

NET ASSETS/(LIABILITIES)			2,499		(160 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			2,497		(162 )

SHAREHOLDERS' FUNDS			2,499		(160)

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TransScript Alba Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 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.

On behalf of the board

Mr Duncan Bell Director	Mrs Elizabeth Bell Director
8th September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

TransScript Alba Limited Registered number SC165012 is a limited by shares company incorporated in Scotland. The Registered Office is 43 Port Buchan, Broxburn, EH52 6HN.

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. Going Concern Disclosure

The directors are aware of the deficiency in net assets at the balance sheet date. This was due to a quieter than usual year for business but the current year has picked up substantially and the directors are confident that the shortfall of the previous year will be made up. In addition there are sufficient external funds available to meet any liabilities at this time.

2.3. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery	20% reducing balance
Fixtures & Fittings	33% reducing balance

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.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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TransScript Alba Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 May 2025	9,240	23,383	32,623

As at 30 April 2026	9,240	23,383	32,623

Depreciation
As at 1 May 2025	8,490	23,383	31,873
Provided during the period	150	-	150

As at 30 April 2026	8,640	23,383	32,023

Net Book Value
As at 30 April 2026	600	-	600

As at 1 May 2025	750	-	750

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	57	4
Corporation tax	1,938	1,286
Other taxes and social security	-	95
VAT	536	506
Net wages	1,048	1,048
Accruals and deferred income	430	402
Directors' loan accounts	767	1,716

	4,776	5,057

6. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances.

	2026	2025
	£	£
Other timing differences	120	150

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

8. Directors Advances, Credits and Guarantees

Dividends paid to directors

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TransScript Alba Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

9. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	-	7,936