REGISTERED NUMBER: SC183748 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

BON ACCORD ACCOUNTANCY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A F Jamieson

Mr R W Bothwell

SECRETARY:

Mr R W Bothwell

REGISTERED OFFICE:

71 Charleston Road North

Cove

Aberdeen

AB12 3SZ

REGISTERED NUMBER:

SC183748 (Scotland)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

53,560

101,586

53,560

101,586

CURRENT ASSETS

Debtors

6

417,236

324,223

Investments

7

293,620

-

Cash at bank and in hand

240,619

434,574

951,475

758,797

CREDITORS

Amounts falling due within one year

8

107,614

256,458

NET CURRENT ASSETS

843,861

502,339

TOTAL ASSETS LESS CURRENT LIABILITIES

897,421

603,925

CREDITORS

Amounts falling due after more than one year

9

(23,613

)

(35,933

)

PROVISIONS FOR LIABILITIES

(9,928

)

(17,289

)

NET ASSETS

863,880

550,703

CAPITAL AND RESERVES

Called up share capital

1,334

1,334

Capital redemption reserve

666

666

Retained earnings

861,880

548,703

863,880

550,703

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Mr R W Bothwell - Director

Mr A F Jamieson - Director

1.	STATUTORY INFORMATION

Bon Accord Accountancy Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill being the amounts paid in connection with the acquisition of businesses, is being amortised evenly

over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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 paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

105,038

Disposals

(105,038

)

At 30 June 2026

-

AMORTISATION

At 1 July 2025

105,038

Eliminated on disposal

(105,038

)

At 30 June 2026

-

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

258,836

Additions

3,103

Disposals

(115,941

)

At 30 June 2026

145,998

DEPRECIATION

At 1 July 2025

157,250

Charge for year

15,067

Eliminated on disposal

(79,879

)

At 30 June 2026

92,438

NET BOOK VALUE

At 30 June 2026

53,560

At 30 June 2025

101,586

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 July 2025

109,765

Transfer to ownership

(47,782

)

At 30 June 2026

61,983

DEPRECIATION

At 1 July 2025

49,851

Charge for year

12,396

Transfer to ownership

(47,782

)

At 30 June 2026

14,465

NET BOOK VALUE

At 30 June 2026

47,518

At 30 June 2025

59,914

6.

DEBTORS

30.6.26

30.6.25

£

£

Amounts falling due within one year:

Trade debtors

25,393

137,544

Other debtors

109,843

186,679

135,236

324,223

30.6.26

30.6.25

£

£

Amounts falling due after more than one year:

Other debtors

282,000

-

Aggregate amounts

417,236

324,223

7.	CURRENT ASSET INVESTMENTS

30.6.26

30.6.25

£

£

Other

293,620

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

12,320

12,930

Trade creditors

1,481

10,143

Taxation and social security

88,460

63,863

Other creditors

5,353

169,522

107,614

256,458

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

23,613

35,933

10.	CAPITAL COMMITMENTS

30.6.26

30.6.25

£

£

Contracted but not provided for in the

financial statements

3,960

4,203

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of the Financial Reporting Standard 102 "The financial reporting standard in the UK and Ireland", not to disclose related party transactions whereby they have occurred under normal market conditions.