8 January 2025 false No description of principal activity Taxfiler 2024.6 SC833376business:PrivateLimitedCompanyLtd2025-01-082026-01-31 SC8333762025-01-07 SC8333762025-01-082026-01-31 SC833376business:AuditExemptWithAccountantsReport2025-01-082026-01-31 SC833376business:FilletedAccounts2025-01-082026-01-31 SC8333762026-01-31 SC833376business:Director12025-01-082026-01-31 SC833376business:RegisteredOffice2025-01-082026-01-31 SC833376core:WithinOneYear2026-01-31 SC833376core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC833376core:PreviouslyStatedAmount2026-01-31 SC833376business:SmallEntities2025-01-082026-01-31 SC833376countries:Scotland2025-01-082026-01-31 SC833376core:PlantMachinery2025-01-082026-01-31 SC833376core:ComputerEquipment2025-01-082026-01-31 SC833376core:PlantMachinery2025-01-07 SC833376core:ComputerEquipment2025-01-07 SC833376core:PlantMachinery2026-01-31 SC833376core:ComputerEquipment2026-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC833376 (Scotland)
David Laing Limited Unaudited accounts for the period from 8 January 2025 to 31 January 2026
David Laing Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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David Laing Limited Company Information for the period from 8 January 2025 to 31 January 2026
Director
David Laing
Company Number
SC833376 (Scotland)
Registered Office
Bennachie Nevis Bridge Fort William Inverness-shire PH33 6PF 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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David Laing Limited Statement of financial position as at 31 January 2026
2026 
Notes
£ 
Fixed assets
Tangible assets
4
1,086 
Current assets
Debtors
5
12,747 
Cash at bank and in hand
19,967 
32,714 
Creditors: amounts falling due within one year
6
11,179 
Net current assets
43,893 
Net assets
44,979 
Capital and reserves
Profit and loss account
44,979 
Shareholders' funds
44,979 
For the period ending 31 January 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 director acknowledges his 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 and authorised for issue on 8 October 2026 and were signed on its behalf by
David Laing Director Company Registration No. SC833376
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David Laing Limited Notes to the Accounts for the period from 8 January 2025 to 31 January 2026
1
Statutory information
David Laing Limited is a private company, limited by shares, registered in Scotland, registration number SC833376. The registered office is Bennachie, Nevis Bridge, Fort William, Inverness-shire, PH33 6PF, 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 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%
Computer equipment
33%
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 8 January 2025
- 
- 
- 
Additions
733 
750 
1,483 
At 31 January 2026
733 
750 
1,483 
Depreciation
Charge for the period
147 
250 
397 
At 31 January 2026
147 
250 
397 
Net book value
At 31 January 2026
586 
500 
1,086 
5
Debtors
2026 
£ 
Amounts falling due within one year
Accrued income and prepayments
279 
Other debtors
12,468 
12,747 
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David Laing Limited Notes to the Accounts for the period from 8 January 2025 to 31 January 2026
6
Creditors: amounts falling due within one year
2026 
£ 
Taxes and social security
10,723 
Other creditors
7,300 
Loans from directors
(29,874)
Accruals
672 
(11,179)
7
Average number of employees
During the period the average number of employees was 1.
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