IRIS Accounts Production v26.1.10.60 SC523635 director 1.2.25 31.1.26 31.1.26 false true false false true false Ordinary Shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC5236352025-01-31SC5236352026-01-31SC5236352025-02-012026-01-31SC5236352024-01-31SC5236352024-02-012025-01-31SC5236352025-01-31SC523635ns15:Scotland2025-02-012026-01-31SC523635ns14:PoundSterling2025-02-012026-01-31SC523635ns10:Director12025-02-012026-01-31SC523635ns10:PrivateLimitedCompanyLtd2025-02-012026-01-31SC523635ns10:SmallEntities2025-02-012026-01-31SC523635ns10:AuditExempt-NoAccountantsReport2025-02-012026-01-31SC523635ns10:SmallCompaniesRegimeForDirectorsReport2025-02-012026-01-31SC523635ns10:SmallCompaniesRegimeForAccounts2025-02-012026-01-31SC523635ns10:FullAccounts2025-02-012026-01-31SC523635ns10:OrdinaryShareClass12025-02-012026-01-31SC523635ns5:CurrentFinancialInstruments2026-01-31SC523635ns5:CurrentFinancialInstruments2025-01-31SC523635ns5:Non-currentFinancialInstruments2026-01-31SC523635ns5:Non-currentFinancialInstruments2025-01-31SC523635ns5:ShareCapital2026-01-31SC523635ns5:ShareCapital2025-01-31SC523635ns5:RetainedEarningsAccumulatedLosses2026-01-31SC523635ns5:RetainedEarningsAccumulatedLosses2025-01-31SC523635ns10:RegisteredOffice2025-02-012026-01-31SC523635ns5:PlantMachinery2025-02-012026-01-31SC523635ns5:MotorVehicles2025-02-012026-01-31SC523635ns5:LandBuildings2025-01-31SC523635ns5:PlantMachinery2025-01-31SC523635ns5:MotorVehicles2025-01-31SC523635ns5:LandBuildings2025-02-012026-01-31SC523635ns5:LandBuildings2026-01-31SC523635ns5:PlantMachinery2026-01-31SC523635ns5:MotorVehicles2026-01-31SC523635ns5:LandBuildings2025-01-31SC523635ns5:PlantMachinery2025-01-31SC523635ns5:MotorVehicles2025-01-31SC523635ns5:LeasedAssetsHeldAsLesseens5:PlantMachinery2025-01-31SC523635ns5:LeasedAssetsHeldAsLesseens5:MotorVehicles2025-01-31SC523635ns5:LeasedAssetsHeldAsLessee2025-01-31SC523635ns5:LeasedAssetsHeldAsLesseens5:PlantMachinery2025-02-012026-01-31SC523635ns5:LeasedAssetsHeldAsLesseens5:MotorVehicles2025-02-012026-01-31SC523635ns5:LeasedAssetsHeldAsLessee2025-02-012026-01-31SC523635ns5:LeasedAssetsHeldAsLesseens5:PlantMachinery2026-01-31SC523635ns5:LeasedAssetsHeldAsLesseens5:MotorVehicles2026-01-31SC523635ns5:LeasedAssetsHeldAsLessee2026-01-31SC523635ns5:LeasedAssetsHeldAsLesseens5:PlantMachinery2025-01-31SC523635ns5:LeasedAssetsHeldAsLesseens5:MotorVehicles2025-01-31SC523635ns5:LeasedAssetsHeldAsLessee2025-01-31SC523635ns10:OrdinaryShareClass12026-01-31
REGISTERED NUMBER: SC523635 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BEDROCK SCOTLAND LTD
BEDROCK SCOTLAND LTD (REGISTERED NUMBER: SC523635)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2026




Page

Balance Sheet 1

Notes to the Financial Statements 3


BEDROCK SCOTLAND LTD (REGISTERED NUMBER: SC523635)

BALANCE SHEET
31 January 2026

31.1.26 31.1.25
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 202,112 240,121

CURRENT ASSETS
Stocks 5 1,116,410 821,410
Debtors 6 87,883 233,776
Cash at bank and in hand 2,827 981
1,207,120 1,056,167
CREDITORS
Amounts falling due within one year 7 901,865 849,984
NET CURRENT ASSETS 305,255 206,183
TOTAL ASSETS LESS CURRENT
LIABILITIES
507,367
446,304

CREDITORS
Amounts falling due after more than one
year
8
(40,672
)
(51,185
)

PROVISIONS FOR LIABILITIES (19,401 ) (26,623 )
NET ASSETS 447,294 368,496

CAPITAL AND RESERVES
Called up share capital 9 2 1
Retained earnings 447,292 368,495
SHAREHOLDERS' FUNDS 447,294 368,496

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

Page 1 continued...
BEDROCK SCOTLAND LTD (REGISTERED NUMBER: SC523635)

BALANCE SHEET - continued
31 January 2026



The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:





J A McHugh (Jnr) - Director


The notes form part of these financial statements

Page 2
BEDROCK SCOTLAND LTD (REGISTERED NUMBER: SC523635)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

Bedrock Scotland Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC523635

Registered office: 22 Backbrae Street
Kilsyth
G65 0NH

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 and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

Financial instruments
The company only has basic financial assets and 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 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.


Page 3 continued...
BEDROCK SCOTLAND LTD (REGISTERED NUMBER: SC523635)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2026

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2025 - 20 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 February 2025 100,000 288,420 36,679 425,099
Additions - - 24,800 24,800
Disposals - (111,480 ) (494 ) (111,974 )
At 31 January 2026 100,000 176,940 60,985 337,925
DEPRECIATION
At 1 February 2025 - 170,486 14,492 184,978
Charge for year - 20,339 5,890 26,229
Eliminated on disposal - (74,901 ) (493 ) (75,394 )
At 31 January 2026 - 115,924 19,889 135,813
NET BOOK VALUE
At 31 January 2026 100,000 61,016 41,096 202,112
At 31 January 2025 100,000 117,934 22,187 240,121

Page 4 continued...
BEDROCK SCOTLAND LTD (REGISTERED NUMBER: SC523635)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2026

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2025 280,920 36,185 317,105
Additions - 24,800 24,800
Disposals (111,480 ) - (111,480 )
At 31 January 2026 169,440 60,985 230,425
DEPRECIATION
At 1 February 2025 163,738 14,986 178,724
Charge for year 20,151 5,890 26,041
Eliminated on disposal (74,901 ) - (74,901 )
At 31 January 2026 108,988 20,876 129,864
NET BOOK VALUE
At 31 January 2026 60,452 40,109 100,561
At 31 January 2025 117,182 21,199 138,381

5. STOCKS
31.1.26 31.1.25
£    £   
Stocks 289,220 239,220
No description 245,000 -
Work-in-progress 582,190 582,190
1,116,410 821,410

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade debtors 87,883 233,776

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Other loans 437,702 437,702
Hire purchase contracts 27,534 54,839
Trade creditors 271,932 251,001
Tax 38,630 8,205
Social security and other taxes 15,264 13,385
VAT 23,476 17,232
Other creditors 28,519 13,917
Directors' current accounts 11,007 7,744
Accrued expenses 47,801 45,959
901,865 849,984

Page 5 continued...
BEDROCK SCOTLAND LTD (REGISTERED NUMBER: SC523635)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2026

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.26 31.1.25
£    £   
Hire purchase contracts 40,672 51,185

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.26 31.1.25
value: £    £   
3 Ordinary Shares 1 2 1

10. RELATED PARTY DISCLOSURES

During the year the company purchased goods amounting to £10,140 (2025 - £2,700) to Bedrock Plant Hire Limited a company in which Mr J McHugh has a controlling interest. These services were purchased on an arms length basis. £-2,828.22 were outstanding from the company at the period end (2025 - £2,700).

During the year the company sold goods amounting to £1,165,670.91 (2025 - £1,194,238.40) from Bedrock Plant Hire Limited a company in which Mr J McHugh has a controlling interest. These goods were sold on an arms length basis. £87,833.43 was outstanding from the company at the period end (2025 - £233,776.39)

Page 6