1 January 2025 false No description of principal activity Taxfiler 2024.6 SC551915business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC5519152024-12-31 SC5519152025-01-012025-12-31 SC551915business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC551915business:FilletedAccounts2025-01-012025-12-31 SC5519152025-12-31 SC551915business:Director12025-01-012025-12-31 SC551915business:RegisteredOffice2025-01-012025-12-31 SC5519152024-12-31 SC551915core:WithinOneYear2025-12-31 SC551915core:WithinOneYear2024-12-31 SC551915core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC551915core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC551915core:PreviouslyStatedAmount2025-12-31 SC551915core:PreviouslyStatedAmount2024-12-31 SC551915business:SmallEntities2025-01-012025-12-31 SC551915countries:Scotland2025-01-012025-12-31 SC551915core:PlantMachinery2025-01-012025-12-31 SC551915core:MotorVehicles2025-01-012025-12-31 SC551915core:PlantMachinery2024-12-31 SC551915core:MotorVehicles2024-12-31 SC551915core:PlantMachinery2025-12-31 SC551915core:MotorVehicles2025-12-31 SC5519152024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC551915 (Scotland)
Lothian Paving (Commercial) Limited Unaudited accounts for the year ended 31 December 2025
Lothian Paving (Commercial) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lothian Paving (Commercial) Limited Company Information for the year ended 31 December 2025
Director
Maciej Kowalski
Company Number
SC551915 (Scotland)
Registered Office
5 South Charlotte Street Edinburgh EH2 4AN SCOTLAND
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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Lothian Paving (Commercial) Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
70,787 
76,125 
Current assets
Debtors
5
236,583 
84,603 
Cash at bank and in hand
86,202 
127,980 
322,785 
212,583 
Creditors: amounts falling due within one year
6
(90,301)
(65,001)
Net current assets
232,484 
147,582 
Net assets
303,271 
223,707 
Capital and reserves
Profit and loss account
303,271 
223,707 
Shareholders' funds
303,271 
223,707 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 September 2026 and were signed on its behalf by
Maciej Kowalski Director Company Registration No. SC551915
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Lothian Paving (Commercial) Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Lothian Paving (Commercial) Limited is a private company, limited by shares, registered in Scotland, registration number SC551915. The registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on a straight line basis
Motor vehicles
20% on a straight line basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
79,118 
111,150 
190,268 
Additions
3,787 
22,358 
26,145 
Disposals
(35,777)
- 
(35,777)
At 31 December 2025
47,128 
133,508 
180,636 
Depreciation
At 1 January 2025
60,552 
53,591 
114,143 
Charge for the year
9,426 
22,057 
31,483 
On disposals
(35,777)
- 
(35,777)
At 31 December 2025
34,201 
75,648 
109,849 
Net book value
At 31 December 2025
12,927 
57,860 
70,787 
At 31 December 2024
18,566 
57,559 
76,125 
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Lothian Paving (Commercial) Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
31,582 
8,602 
Amounts due from group undertakings etc.
205,001 
76,001 
236,583 
84,603 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
11,667 
9,281 
Obligations under finance leases and hire purchase contracts
- 
2,888 
Trade creditors
47,369 
30,582 
Taxes and social security
31,265 
22,250 
90,301 
65,001 
7
Loans to directors
At the year end the company declared dividends of £45,000 to the sole shareholder and director, Maciej Kowalski. These dividends were paid in September 2021 and represented a loan balance due to the director at the accounting reference date.
8
Transactions with related parties
The company declared dividends of £16,000 to the shareholder from the retained profits for the period. At the accounts date these sums had not been paid to the shareholder and are represented by a director's loan payable to Mr Kowalski
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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