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Company Registration No. SC786708 (Scotland)
River To Sea Scotland Limited Unaudited accounts for the year ended 31 March 2026
River To Sea Scotland Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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River To Sea Scotland Limited Company Information for the year ended 31 March 2026
Directors
Max Stewart Quinn Laura Fiona Swanson
Secretary
Laura Fiona Swanson
Company Number
SC786708 (Scotland)
Registered Office
127 Hyndford Road Lanark Lanarkshire ML11 9AU Scotland
Accountants
Sarah Kennedy Nevis Accountancy Services Limited Office 6, An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of River To Sea Scotland Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of River To Sea Scotland Limited for the year ended 31 March 2026 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of River To Sea Scotland Limited, as a body, in accordance with the terms of our engagement letter dated 9 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of River To Sea Scotland Limited and state those matters that we have agreed to state to the Board of Directors of River To Sea Scotland Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than River To Sea Scotland Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that River To Sea Scotland Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of River To Sea Scotland Limited. You consider that River To Sea Scotland Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of River To Sea Scotland 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 accounts.
Sarah Kennedy Chartered Certified Accountants Nevis Accountancy Services Limited Office 6, An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH 22 September 2026
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River To Sea Scotland Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
30,334 
32,667 
Tangible assets
5
26,062 
43,953 
56,396 
76,620 
Current assets
Debtors
6
3,220 
1,152 
Cash at bank and in hand
11,016 
14,778 
14,236 
15,930 
Creditors: amounts falling due within one year
7
(81,900)
(96,316)
Net current liabilities
(67,664)
(80,386)
Net liabilities
(11,268)
(3,766)
Capital and reserves
Called up share capital
8
2 
2 
Profit and loss account
(11,270)
(3,768)
Shareholders' funds
(11,268)
(3,766)
For the year ending 31 March 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 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 of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by
Max Stewart Quinn Director Company Registration No. SC786708
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River To Sea Scotland Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
River To Sea Scotland Limited is a private company, limited by shares, registered in Scotland, registration number SC786708. The registered office is 127 Hyndford Road, Lanark, Lanarkshire, ML11 9AU, 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% straight line
Motor vehicles
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. The cost is amortised over 15 years so at a rate of 6.7%.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2025
35,000 
At 31 March 2026
35,000 
Amortisation
At 1 April 2025
2,333 
Charge for the year
2,333 
At 31 March 2026
4,666 
Net book value
At 31 March 2026
30,334 
At 31 March 2025
32,667 
- 6 -
River To Sea Scotland Limited Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2025
- 
22,199 
34,925 
- 
57,124 
Additions
399 
326 
- 
170 
895 
Disposals
- 
- 
(10,950)
- 
(10,950)
At 31 March 2026
399 
22,525 
23,975 
170 
47,069 
Depreciation
At 1 April 2025
- 
4,440 
8,731 
- 
13,171 
Charge for the year
40 
4,506 
8,731 
34 
13,311 
On disposals
- 
- 
(5,475)
- 
(5,475)
At 31 March 2026
40 
8,946 
11,987 
34 
21,007 
Net book value
At 31 March 2026
359 
13,579 
11,988 
136 
26,062 
At 31 March 2025
- 
17,759 
26,194 
- 
43,953 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
3,220 
1,152 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
1,386 
- 
Taxes and social security
(649)
- 
Other creditors
79,298 
94,251 
Accruals
1,865 
1,425 
Deferred income
- 
640 
81,900 
96,316 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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