Financial statements for year ended 30 June 2026

Company registration number: SC422694 (Scotland)

David Reid & Son Ltd Unaudited financial statements For the year ended 30 June 2026

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David Reid & Son Ltd		Company No. SC422694

Unaudited financial statements for the year ended 30 June 2026


	CONTENTS

	Company information		3
	Directors' report		4
	Balance sheet		5
	Notes		5

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David Reid & Son Ltd		Company No. SC422694

Company information for the year ended 30 June 2026


Directors	Stuart Reid

Company number	SC422694 (Scotland)

Registered office	High Street Burrelton Blairgowrie Perthshire PH13 9NX

Accountant	Helen Hally CA
	The Retreat South Street Burrelton Perthshire PH13 9PE

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David Reid & Son Ltd		Company No. SC422694

Director's Report for the year ended 30 June 2026


The director presents his report and the financial statements for the year ended 30 June 2026.

Director

Stuart Reid

Statement of directors' responsibilities

The director is responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the director to prepare accounts for each financial year. Under that law, the director has elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the director is required to: • select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed by

_________________________________________________________

Stuart Reid
Director

Approved on 21 September 2026

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David Reid & Son Ltd	Company No. SC422694

Balance sheet as at 30 June 2026

		2026	2025
		£	£
Fixed assets		4,688	5,831
Current assets		65,886	58,745
Prepayments and accrued income		1,047	1,010
Creditors: amounts falling due within one year		(65,678)	(56,422)
Net current assets		1,255	3,333
Total assets less current liabilities		5,943	9,164
Accruals and deferred income		(2,785)	(2,499)
Net assets		3,158	6,665

Capital and reserves		3,158	6,665

Notes to the financial statements

1. Statutory information
The company is a private company, limited by shares and is registered in Scotland. The address of the registered office is High Street, Burrelton, Blairgowrie, Perthshire, PH13 9NX.

2. Average number of employees
The average number of employees during the year was: 5 (2025: 5).

For the year ending 30 June 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 director acknowledges 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime.

These accounts were approved and signed by the director on 21 September 2026 __________________________________________________ Stuart Reid

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