REGISTERED NUMBER: SC501701 (Scotland)

Unaudited Financial Statements For The Year Ended 31 March 2026

for

A&R Brothers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Bashir

R Bashir

REGISTERED OFFICE:

27 Main Road

Condorrat

Cumbernauld

Glasgow

G67 4DY

REGISTERED NUMBER:

SC501701 (Scotland)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan

95-107 Lancefield Street

Glasgow

Lanarkshire

G3 8HZ

FIXED ASSETS

Intangible assets

4

71,500

71,500

Tangible assets

5

17,097

3,410

88,597

74,910

CURRENT ASSETS

Stocks

6

98,175

90,650

Cash at bank and in hand

15,304

33,001

113,479

123,651

CREDITORS

Amounts falling due within one year

7

212,862

198,410

NET CURRENT LIABILITIES

(99,383

)

(74,759

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(10,786

)

151

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

(10,886

)

51

SHAREHOLDERS' FUNDS

(10,786

)

151

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

A Bashir - Director

1.	STATUTORY INFORMATION

A&R Brothers Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

71,500

NET BOOK VALUE

At 31 March 2026

71,500

At 31 March 2025

71,500

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

13,400

15,806

29,206

Additions

-

17,961

17,961

At 31 March 2026

13,400

33,767

47,167

DEPRECIATION

At 1 April 2025

11,793

14,003

25,796

Charge for year

321

3,953

4,274

At 31 March 2026

12,114

17,956

30,070

NET BOOK VALUE

At 31 March 2026

1,286

15,811

17,097

At 31 March 2025

1,607

1,803

3,410

6.

STOCKS

31.3.26

31.3.25

£

£

Stocks

98,175

90,650

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

35,230

19,162

PAYE

327

325

Pensions

182

178

VAT

7,833

9,473

Directors' loan accounts

163,737

164,737

Accrued expenses

5,553

4,535

212,862

198,410

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2025

51

Deficit for the year

(10,937

)

At 31 March 2026

(10,886

)