REGISTERED NUMBER: SC214831 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

Alan Thomson Contracts Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

Mr A M Thomson

Mrs L Thomson

Mr A Thomson

REGISTERED OFFICE:

Pavilion 2

3 Dava Street

Broomloan Road

Glasgow

G51 2JA

REGISTERED NUMBER:

SC214831 (Scotland)

ACCOUNTANTS:

Burgoyne Carey

Chartered Accountants

Pavilion 2

3 Dava Street

Broomloan Road

Glasgow

G51 2JA

FIXED ASSETS

Tangible assets

4

25,819

44,182

CURRENT ASSETS

Stocks

13,525

4,750

Debtors

5

95,250

178,658

Cash at bank

224,109

275,418

332,884

458,826

CREDITORS

Amounts falling due within one year

6

70,524

141,636

NET CURRENT ASSETS

262,360

317,190

TOTAL ASSETS LESS CURRENT LIABILITIES

288,179

361,372

CAPITAL AND RESERVES

Called up share capital

500

500

Retained earnings

287,679

360,872

SHAREHOLDERS' FUNDS

288,179

361,372

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 10 September 2026 and were signed on its behalf by:

Mr A M Thomson - Director

Mrs L Thomson - Director

1.	STATUTORY INFORMATION

Alan Thomson Contracts 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 represents amounts invoiced during the year net, exclusive of Value Added Tax.

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

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Equipment

-

25% on cost

STOCKS

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

103,204

8,324

147,120

4,793

263,441

DEPRECIATION

At 1 April 2025

101,788

5,712

107,420

4,339

219,259

Charge for year

1,415

871

15,850

227

18,363

At 31 March 2026

103,203

6,583

123,270

4,566

237,622

NET BOOK VALUE

At 31 March 2026

1

1,741

23,850

227

25,819

At 31 March 2025

1,416

2,612

39,700

454

44,182

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

95,250

178,658

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,463

32,077

Visa

5,822

5,147

Tax

11,905

30,480

Social security and other taxes

8,453

5,566

Pensions

178

-

VAT

31,895

64,481

Other creditors

1,620

-

Directors' loan accounts

438

1,285

Accrued expenses

2,750

2,600

70,524

141,636

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr A M Thomson and Mrs L Thomson

Balance outstanding at start of year

(1,285

)

(1,933

)

Amounts advanced

847

648

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(438

)

(1,285

)