Company Registration number: SC800964

R Waugh and Sons Ltd

Contents

Pages

Balance sheet	1 to 3
Notes to the financial statements	2

R Waugh and Sons Ltd

Balance Sheet as at 28 February 2026

	2026 £		2025 £
Fixed assets		114,227		38,178
Current assets	86,612		42,147
Creditors: Amounts falling due within one year	(63,332)		(46,361)
Net current assets/(liabilities)		23,280		(4,214)
Total assets less current liabilities		137,507		33,964
Creditors: Amounts falling due after more than one year		(83,320)		(17,377)
		54,187		16,587
Capital and reserves		54,187		16,587

R Waugh and Sons Ltd

Balance Sheet as at 28 February 2026 (continued)

Notes to the financial statements for the Year Ended 28 February 2026

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
51 Newall Terrace
Dumfries
DG1 1LN

These financial statements were authorised for issue by the director on 31 August 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 1).

R Waugh and Sons Ltd

Balance Sheet as at 28 February 2026 (continued)

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 August 2026
 

......................................... Mr R Waugh Director

Company registration number: SC800964