REGISTERED NUMBER: SC831675 (Scotland)

Robertson Murdie Ltd

Unaudited Financial Statements

for the Period

12 December 2024 to 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Murdie

J Robertson

A B Urwin

REGISTERED OFFICE:

1 St. Colme Street

Edinburgh

EH3 6AA

REGISTERED NUMBER:

SC831675 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Virgin Money

7 Gold Street

Northampton

NN1 1EN

FIXED ASSETS

Intangible assets

4

125,988

Tangible assets

5

1,430

127,418

CURRENT ASSETS

Stocks

11,345

Debtors

6

2,059,983

Cash at bank

33,738

2,105,066

CREDITORS

Amounts falling due within one year

7

2,268,314

NET CURRENT LIABILITIES

(163,248

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(35,830

)

CREDITORS

Amounts falling due after more than one year

8

(67,953

)

PROVISIONS FOR LIABILITIES

(334

)

NET LIABILITIES

(104,117

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(104,119

)

(104,117

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 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 27 October 2026 and were signed on its behalf by:

D Murdie - Director

1.	STATUTORY INFORMATION

Robertson Murdie Ltd 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 net invoiced legal services, excluding value added tax. Revenue is recognised when

the company obtains the right to payment for legal services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property are being amortised evenly over their estimated useful life of ten years.

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 etc

-

20% on cost

Work in progress

Work in progress is valued at full sales value.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the period 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 period 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.

Provisions

Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

Additions

139,984

2

139,986

At 31 December 2025

139,984

2

139,986

AMORTISATION

Charge for period

13,998

-

13,998

At 31 December 2025

13,998

-

13,998

NET BOOK VALUE

At 31 December 2025

125,986

2

125,988

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,788

At 31 December 2025

1,788

DEPRECIATION

Charge for period

358

At 31 December 2025

358

NET BOOK VALUE

At 31 December 2025

1,430

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

21,046

Other debtors

2,038,937

2,059,983

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

32,297

Trade creditors

2,554

Amounts owed to group undertakings

1,000

Taxation and social security

23,643

Other creditors

2,208,820

2,268,314

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

67,953

9.	SECURED DEBTS

HSBC PLC holds a floating charge over the assets of Robertson Murdie Ltd.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2025:

£

D Murdie

Balance outstanding at start of period

-

Amounts advanced

5,443

Amounts repaid

(42,106

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(36,663

)

J Robertson

Balance outstanding at start of period

-

Amounts advanced

5,848

Amounts repaid

(5,832

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

16

The above balances are unsecured, interest-free, and repayable on demand.