IRIS Accounts Production v26.3.0.614 SC835496 Board of Directors 28.1.25 31.1.26 31.1.26 false true false false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC8354962025-01-27SC8354962026-01-31SC8354962025-01-282026-01-31SC8354962025-01-27SC835496ns15:Scotland2025-01-282026-01-31SC835496ns14:PoundSterling2025-01-282026-01-31SC835496ns10:Director12025-01-282026-01-31SC835496ns10:PrivateLimitedCompanyLtd2025-01-282026-01-31SC835496ns10:Micro-entities2025-01-282026-01-31SC835496ns10:AuditExempt-NoAccountantsReport2025-01-282026-01-31SC835496ns10:SmallCompaniesRegimeForAccounts2025-01-282026-01-31SC835496ns10:FullAccounts2025-01-282026-01-31SC835496ns10:Director22025-01-282026-01-31SC835496ns10:CompanySecretary12025-01-282026-01-31SC835496ns10:RegisteredOffice2025-01-282026-01-31SC835496ns5:CurrentFinancialInstruments2026-01-31SC835496ns10:Director112025-01-27SC835496ns10:Director112025-01-282026-01-31SC835496ns10:Director112026-01-31
REGISTERED NUMBER: SC835496 (Scotland)








UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

28 JANUARY 2025 TO 31 JANUARY 2026

FOR

MESSRS COUTTS LTD
MESSRS COUTTS LTD (BY SHARES) (REGISTERED NUMBER: SC835496)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 28 JANUARY 2025 TO 31 JANUARY 2026










Page

Company Information 1

Balance Sheet 2


MESSRS COUTTS LTD (BY SHARES)

COMPANY INFORMATION
FOR THE PERIOD 28 JANUARY 2025 TO 31 JANUARY 2026







DIRECTORS: M E Coutts
Miss K L Coutts





SECRETARY:





REGISTERED OFFICE: Mount Pleasant
Northwells
Rothienorman
Inverurie
AB51 8XN





REGISTERED NUMBER: SC835496 (Scotland)





ACCOUNTANTS: Bain Henry Reid
51-53 High Street
Turriff
Aberdeenshire
AB53 4EJ
Page 1
MESSRS COUTTS LTD (BY SHARES) (REGISTERED NUMBER: SC835496)

BALANCE SHEET
31 JANUARY 2026

£    £   
FIXED ASSETS 16,120

CURRENT ASSETS 5,438

CREDITORS
Amounts falling due within one year (24,343 )
NET CURRENT LIABILITIES (18,905 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
(2,785
)

CAPITAL AND RESERVES (2,785 )

NOTES TO THE FINANCIAL STATEMENTS

1. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the period was 2 .

2. DIRECTORS LOAN

The following advances and credits from a director subsisted during the period ended 31 January 2026:

£   
M E Coutts
Balance outstanding at start of period -
Amounts advanced 23,943
Amounts repaid -
Amounts written off -
Amounts waived -
Balance outstanding at end of period 23,943



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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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.

Page 2
MESSRS COUTTS LTD (BY SHARES) (REGISTERED NUMBER: SC835496)

BALANCE SHEET - continued
31 JANUARY 2026


The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by:





M E Coutts - Director


Page 3