Boisdale Build Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC429798 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Boisdale Build Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Roderick G MacInnes

REGISTERED OFFICE:

364 South Boisdale

Lochboisdale

South Uist

HS8 5TE

REGISTERED NUMBER:

SC429798 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

42,574

42,082

CURRENT ASSETS

Stock

-

5,903

Debtors

5

160

5,784

Cash at bank

605

71

765

11,758

CREDITORS

Amounts falling due within one year

6

69,570

67,723

NET CURRENT LIABILITIES

(68,805

)

(55,965

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(26,231

)

(13,883

)

CREDITORS

Amounts falling due after more than one
year

7

4,780

10,924

NET LIABILITIES

(31,011

)

(24,807

)

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

(31,111

)

(24,907

)

SHAREHOLDERS' FUNDS

(31,011

)

(24,807

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 September 2026 and were signed by:

Roderick G MacInnes - Director

1.	STATUTORY INFORMATION

Boisdale Build Limited 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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Shed

-

2% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Grant income

Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Shed

machinery

vehicles

Totals

£

COST

At 1 September 2024

17,678

46,584

31,635

95,897

Additions

-

9,045

-

9,045

Disposals

-

(10,202

)

(2,150

)

(12,352

)

At 31 August 2025

17,678

45,427

29,485

92,590

DEPRECIATION

At 1 September 2024

2,202

28,227

23,386

53,815

Charge for year

354

4,636

2,046

7,036

Eliminated on disposal

-

(8,752

)

(2,083

)

(10,835

)

At 31 August 2025

2,556

24,111

23,349

50,016

NET BOOK VALUE

At 31 August 2025

15,122

21,316

6,136

42,574

At 31 August 2024

15,476

18,357

8,249

42,082

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

23,750

DEPRECIATION

At 1 September 2024

11,966

Charge for year

2,946

At 31 August 2025

14,912

NET BOOK VALUE

At 31 August 2025

8,838

At 31 August 2024

11,784

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

160

5,784

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

2,900

Hire purchase contracts

2,921

Other creditors

63,749

61,902

69,570

67,723

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Bank loans

919

3,672

Hire purchase contracts

3,861

7,252

4,780

10,924

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

3,819

6,572

Hire purchase contracts

6,782

10,173

10,601

16,745

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100