Company Registration No. SC099921 (Scotland)
Sinclair Scott Limited
Unaudited accounts
for the year ended 31 March 2026
Sinclair Scott Limited
Unaudited accounts
Contents
Sinclair Scott Limited
Company Information
for the year ended 31 March 2026
Directors
Alan Ian Spence
Kevin Sinclair Scott Spence
Martin Spence
Company Number
SC099921 (Scotland)
Registered Office
Unit 6, Borthwick View
Pentland Industrial Estate
Loanhead
EH20 9QH
Accountants
GR Thomson & Co LTD
EH20 Business Centre
6 Dryden Road
Loanhead
Midlothian
EH20 9LZ
Sinclair Scott Limited
Statement of financial position
as at 31 March 2026
Tangible assets
21,118
28,158
Inventories
196,734
184,876
Cash at bank and in hand
67,703
24,848
Creditors: amounts falling due within one year
(312,365)
(90,701)
Net current assets
447,586
321,757
Total assets less current liabilities
468,704
349,915
Creditors: amounts falling due after more than one year
(11,854)
(62,241)
Provisions for liabilities
Net assets
456,780
282,324
Called up share capital
400
400
Profit and loss account
456,380
281,924
Shareholders' funds
456,780
282,324
For the year ending 31 March 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 directors acknowledge their 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 of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by
Alan Ian Spence
Director
Company Registration No. SC099921
Sinclair Scott Limited
Notes to the Accounts
for the year ended 31 March 2026
Sinclair Scott Limited is a private company, limited by shares, registered in Scotland, registration number SC099921. The registered office is Unit 6, Borthwick View, Pentland Industrial Estate, Loanhead, EH20 9QH.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Motor vehicles
25% reducing balance method
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
74,253
1,615
75,868
At 31 March 2026
74,253
1,615
75,868
At 1 April 2025
46,682
1,028
47,710
Charge for the year
6,893
147
7,040
At 31 March 2026
53,575
1,175
54,750
At 31 March 2026
20,678
440
21,118
At 31 March 2025
27,571
587
28,158
Sinclair Scott Limited
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
395,346
91,278
Amounts due from group undertakings etc.
92,692
91,100
Accrued income and prepayments
1,593
1,593
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
106,645
70,030
Taxes and social security
38,380
17,092
Other creditors
166,403
2,420
7
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
11,854
25,123
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
200 Ordinary shares A-F of £1 each
200
200
9
Transactions with related parties
The company trades from premises owned by Sinclair Scott (Properties) Limited, a company whose entire share capital is owned by the Directors and other shareholders of Sinclair Scott Limited.
10
Average number of employees
During the year the average number of employees was 21 (2025: 21).