REGISTERED NUMBER: SC560611 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

REMOVAL SERVICES SCOTLAND LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

G Byers

G McMullan

REGISTERED OFFICE:

2 Clifton View

East Mains Industrial Estate

Broxburn

EH52 5NE

REGISTERED NUMBER:

SC560611 (Scotland)

ACCOUNTANTS:

MacDonald Morton Ltd

Chartered Accountants

67 March Road

Edinburgh

EH4 3SU

FIXED ASSETS

Tangible assets

4

182,287

82,766

CURRENT ASSETS

Debtors

5

33,081

10,641

Cash at bank

25,576

28,767

58,657

39,408

CREDITORS

Amounts falling due within one year

6

404,901

259,969

NET CURRENT LIABILITIES

(346,244

)

(220,561

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(163,957

)

(137,795

)

CREDITORS

Amounts falling due after more than one year

7

8,183

30,134

NET LIABILITIES

(172,140

)

(167,929

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(172,150

)

(167,939

)

(172,140

)

(167,929

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 12 October 2026 and were signed on its behalf by:

G Byers - Director

1.	STATUTORY INFORMATION

Removal Services Scotland 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going Concern

These financial statements have been prepared on the going concern basis. The company incurred a net loss of £4,211 for the year ended 30 April 2026 (2025: loss of £41,496) and had net current liabilities of £346,244 as at 30 April 2026 (2025: £220,561). In May 2026 £115.538 of the trade creditor balance was settled by putting in place a hire purchase facility, which resulted in £101,841 of the balance being due greater than one year. If the hire purchase facility had been in place by 30 April 2026 the net current liabilities would have been £244,403.

The directors have reviewed the current and future trading position of the company to consider whether the company will have adequate resources to continue in operational existence for the foreseeable future (period of review limited to a period of less than 12 months from the date of approval of the financial statements). Following completion of this review, the directors consider it appropriate to continue to adopt the going concern basis in preparing the financial statements.

Significant judgements and estimates

The directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant, actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods

Turnover

Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for services to third parties in the normal course of business, net of discounts, VAT and other related taxes. Revenue from services is recognised when services have been provided and the right to consideration has been earned.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds the following basic financial instruments.

Financial assets

Cash and cash equivalents - comprise cash in hand and deposits held with banks.

Trade and other debtors are initially measured at the undiscounted amounts receivable from a customer, which is normally the invoiced price. Trade and other debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found an impairment loss is recognised.

Financial liabilities

Trade and other creditors are initially measured at the transaction price, including any transaction costs.

Directors loans are initially measured at the transaction price and are subsequently measured at the undiscounted amount of the cash expected to be paid within the appropriate period of creditors falling due within one year and creditors falling due after more than one year.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

4,800

160,455

3,120

168,375

Additions

-

120,055

-

120,055

Disposals

-

(14,200

)

-

(14,200

)

At 30 April 2026

4,800

266,310

3,120

274,230

DEPRECIATION

At 1 May 2025

1,802

81,008

2,799

85,609

Charge for year

694

15,814

321

16,829

Eliminated on disposal

-

(10,495

)

-

(10,495

)

At 30 April 2026

2,496

86,327

3,120

91,943

NET BOOK VALUE

At 30 April 2026

2,304

179,983

-

182,287

At 30 April 2025

2,998

79,447

321

82,766

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

10,614

10,541

Other debtors

22,467

100

33,081

10,641

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

885

10,483

Hire purchase contracts

21,065

21,065

Payments on account

95,844

60,021

Trade creditors

190,631

78,545

Taxation and social security

2,637

15,377

Other creditors

93,839

74,478

404,901

259,969

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

886

Hire purchase contracts

8,183

29,248

8,183

30,134

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Hire purchase contracts

29,248

50,313