ACCOUNTS - Final Accounts preparation

Registered number: SC446776

RW LEITH LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

RW LEITH LIMITED

COMPANY INFORMATION

Director	William John Gray Muir


Company secretary	William John Gray Muir


Registered number	SC446776


Registered office	Mains of Gardyne
	Guthrie
	Forfar
	DD8 2SQ


Accountants	EQ Accountants Limited
	Chartered Accountants
	Westby
	64 West High Street
	Forfar
	Angus
	DD8 1BJ

RW LEITH LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RW LEITH LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RW Leith Limited for the year ended 31 December 2025 which comprise the Statement of financial position 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 Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts.

This report is made solely to the director of RW Leith Limited in accordance with the terms of our engagement letter dated 10 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of RW Leith Limited and state those matters that we have agreed to state to the director of RW Leith Limited in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RW Leith Limited and its director for our work or for this report.

It is your duty to ensure that RW Leith Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of RW Leith Limited. You consider that RW Leith Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of RW Leith 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 statutory financial statements.

EQ Accountants Limited

Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ

4 September 2026

Page 1

RW LEITH LIMITED

REGISTERED NUMBER: SC446776

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


CURRENT ASSETS
Debtors: amounts falling due within one year	4	1,586,569		1,746,569
Cash at bank and in hand	5	4,158		4,158
		1,590,727		1,750,727
TOTAL ASSETS LESS CURRENT LIABILITIES			1,590,727		1,750,727

NET ASSETS			1,590,727		1,750,727

CAPITAL AND RESERVES
Called up share capital	6	100	100
Profit and loss account		1,590,627	1,750,627
		1,590,727	1,750,727

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 September 2026.

William John Gray Muir

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

RW LEITH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	GENERAL INFORMATION

RW Leith Limited is a private company, limited by shares, incorporated in Scotland with registration number SC446776. The registered office is Mains of Gardyne, Guthrie, Forfar, Angus, Scotland, DD8 2SQ.

The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

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.

2.3

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

CREDITORS

Short-term 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.

2.5

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.6

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

RW LEITH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

DEBTORS

					2025	2024
					£	£


Amounts owed by group undertakings	1,586,544	1,746,544
Other debtors	25	25
	1,586,569	1,746,569

5.	CASH AND CASH EQUIVALENTS
		2025	2024
		£	£

Cash at bank and in hand	4,158	4,158
	4,158	4,158

6.	SHARE CAPITAL
		2025	2024
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

100 (2024 - 100) Ordinary shares shares of £1.00 each	100	100

7.	CONTROLLING PARTY

The company's ultimate parent undertaking is Sundial Holdings Limited, a company registered in Scotland.

Page 4