REGISTERED NUMBER: SC484908 (Scotland)

Financial Statements for the Year Ended 31 August 2026

for

Right-Spec Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mr T Gordon

REGISTERED OFFICE:

4 Newfield Terrace

Bishopmill

Elgin

Morayshire

IV30 4DF

REGISTERED NUMBER:

SC484908 (Scotland)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

35,277

40,922

CURRENT ASSETS

Debtors

5

13,777

43,806

Cash at bank

20,403

10,467

34,180

54,273

CREDITORS

Amounts falling due within one year

6

28,112

51,656

NET CURRENT ASSETS

6,068

2,617

TOTAL ASSETS LESS CURRENT LIABILITIES

41,345

43,539

CREDITORS

Amounts falling due after more than one year

7

29,841

42,768

NET ASSETS

11,504

771

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

11,501

768

SHAREHOLDERS' FUNDS

11,504

771

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 October 2026 and were signed by:

Mr T Gordon - Director

1.	STATUTORY INFORMATION

Right-Spec Ltd 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.

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

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2025

49,640

861

6,726

57,227

Additions

7,590

-

249

7,839

Disposals

(11,495

)

-

-

(11,495

)

At 31 August 2026

45,735

861

6,975

53,571

DEPRECIATION

At 1 September 2025

10,157

425

5,723

16,305

Charge for year

6,003

109

313

6,425

Eliminated on disposal

(4,436

)

-

-

(4,436

)

At 31 August 2026

11,724

534

6,036

18,294

NET BOOK VALUE

At 31 August 2026

34,011

327

939

35,277

At 31 August 2025

39,483

436

1,003

40,922

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

Plant and

machinery

£

COST

At 1 September 2025

11,495

Disposals

(11,495

)

At 31 August 2026

-

DEPRECIATION

At 1 September 2025

1,724

Charge for year

1

Eliminated on disposal

(4,436

)

Reclassification/transfer

2,711

At 31 August 2026

-

NET BOOK VALUE

At 31 August 2026

-

At 31 August 2025

9,771

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Other debtors

13,777

43,806

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Bank loans and overdrafts

2,413

2,354

Hire purchase contracts

7,590

10,090

Trade creditors

-

105

Taxation and social security

17,883

39,107

Other creditors

226

-

28,112

51,656

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.26

31.8.25

£

£

Bank loans

8,336

10,749

Hire purchase contracts

21,505

32,019

29,841

42,768

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2026 and 31 August 2025:

31.8.26

31.8.25

£

£

Mr T Gordon

Balance outstanding at start of year

24,381

27,183

Amounts repaid

(24,381

)

(2,802

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

24,381

9.	RELATED PARTY DISCLOSURES

The Director Mr T Gordon is considered to be key management personnel.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Right-Spec Ltd for the year ended 31 August 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Right-Spec Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Right-Spec Ltd and state those matters that we have agreed to state to the director of Right-Spec Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Right-Spec Ltd and its director for our work or for this report.

It is your duty to ensure that Right-Spec Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Right-Spec Ltd. You consider that Right-Spec Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Right-Spec Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

13 October 2026