REGISTERED NUMBER: SC122865 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

William Hamilton & Sons

(Contractors) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr G R Hamilton

Mr D Graham

Mr R T Hamilton

Mr D W Hamilton

Mr J Gill

SECRETARY:

Mr D Graham

REGISTERED OFFICE:

Dovesdale Farm

Carlisle Road

Stonehouse

ML9 3PR

REGISTERED NUMBER:

SC122865 (Scotland)

AUDITORS:

I A Stewart & Co Limited

The Mechanics Workshop

New Lanark

ML11 9DB

CURRENT ASSETS

Debtors

4

400,061

285,246

Cash at bank

70,142

107,515

470,203

392,761

CREDITORS

Amounts falling due within one year

5

78,255

104,061

NET CURRENT ASSETS

391,948

288,700

TOTAL ASSETS LESS CURRENT LIABILITIES

391,948

288,700

CAPITAL AND RESERVES

Called up share capital

9,500

9,500

Share premium

93,753

93,753

Capital redemption reserve

500

500

Retained earnings

288,195

184,947

SHAREHOLDERS' FUNDS

391,948

288,700

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 7 September 2026 and were signed on its behalf by:

Mr D Graham - Director

1.	STATUTORY INFORMATION

William Hamilton & Sons (Contractors) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

60,082

69,317

Amounts owed by group undertakings

339,979

215,929

400,061

285,246

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

-

(851

)

Taxation and social security

65,254

91,236

Other creditors

13,001

13,676

78,255

104,061

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Louise Watson (Senior Statutory Auditor)

for and on behalf of I A Stewart & Co Limited

7.	CONTINGENT LIABILITIES

A cross corporate guarantee exists between the company and Wm Hamilton & Sons Limited, another wholly owned subsidiary of the same Group.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Wm Hamilton Group Ltd.

The ultimate controlling party is Mr D Graham.