REGISTERED NUMBER: SC552883 (Scotland)

Financial Statements for the Year Ended 30 April 2026

for

ROBERT M LAWSON LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

Fixed assets

Tangible assets

4

103,554

129,396

Current assets

Debtors

5

58,371

63,095

Cash at bank

228,526

201,549

286,897

264,644

Creditors

Amounts falling due within one year

6

42,545

44,628

Net current assets

244,352

220,016

Total assets less current liabilities

347,906

349,412

Creditors

Amounts falling due after more than one year

7

(75,622

)

(83,522

)

Provisions for liabilities

(19,675

)

(24,586

)

Net assets

252,609

241,304

Capital and reserves

Called up share capital

8

200

200

Retained earnings

252,409

241,104

Shareholders' funds

252,609

241,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

R Lawson - Director

1.	Statutory information

Robert M Lawson Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC552883

Registered office:

24 Glenburn Gardens

Whitburn

West Lothian

EH47 8NL

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Plant and machinery ect - 20% on reducing balance and 15% on reducing balance.

Taxation

Current taxation represents the amount of taxation payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation represents the future taxation consequences of transactions and events recognised in the

financial statements of current and previous periods. It is recognised in respect of all timing differences, with

certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxation losses and other deferred taxation assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred taxation liabilities or other future taxable profits.

Deferred taxation is measured using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Pension costs and other post-retirement benefits

The company operates money purchase (defined contribution) pension scheme. Contributions are charged against profits on the amounts payable for the year.

Hire purchase and leases

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those

held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Bank and cash

Cash at bank and in hand includes cash and short term highly liquid investments with a short

maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

3.	Employees and directors

The average number of employees during the year was 5 (2025 - 5 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 May 2025

and 30 April 2026

291,663

Depreciation

At 1 May 2025

162,267

Charge for year

25,842

At 30 April 2026

188,109

Net book value

At 30 April 2026

103,554

At 30 April 2025

129,396

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

56,668

61,259

Other debtors

1,703

1,836

58,371

63,095

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

8,056

8,689

Taxation and social security

21,640

18,749

Other creditors

12,849

17,190

42,545

44,628

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Directors' loans

75,622

83,522

The directors' loans are unsecured, interest free and carry no schedule of repayment. The directors have advised that they will not seek repayment of their loan balances falling due after more than one year within a year of the balance sheet date.

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

200

Ordinary

200

200

200