DIRECTION SCOTLAND LIMITED


Director	KEANE, Robert


Registered Address	19 Adelphi
	Aberdeen
	AB11 5BL


Registered Number	SC838113 (Scotland)

Balance Sheet as at
28 February 2026

	Notes	2026
		£	£
Called up share capital not paid			100
Current assets
Debtors		66,035
Cash at bank and on hand		2
		66,037
Creditors amounts falling due within one year	3	(35,013)
Net current assets (liabilities)			31,124
Total assets less current liabilities			31,124
Creditors amounts falling due after one year	4		(31,017)
Net assets			107
Capital and reserves
Called up share capital			100
Profit and loss account			7
Shareholders' funds			107

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 July 2026, and are signed on its behalf by:

KEANE, Robert
Director
Registered Company No. SC838113

DIRECTION SCOTLAND LIMITED

Notes to the Financial Statements
for the period ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2026
	Average number of employees during the year	0

3.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	35,012
	Taxation and social security	1
	Total	35,013

4.	Creditors: amounts due after one year

		2026
		£
	Trade creditors / trade payables	31,017
	Total	31,017