Company registration number: SC689205
Annual report and unaudited financial statements
for the year ended 28 February 2026
for
Simmons B.M Livingston Limited
Pages for filing with the Registrar
Company registration number: SC689205
Simmons B.M Livingston Limited
Balance sheet
as at 28 February 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 3,132 3,119
3,132 3,119
Current assets
Stocks 3,600 3,100
Debtors 800 800
Cash at bank and in hand 12,326 5,753
16,726 9,653
Creditors: amounts falling due within one year
(34,084) (42,602)
Net current liabilities (17,358) (32,949)
Total assets less current liabilities (14,226) (29,830)
NET LIABILITIES (14,226) (29,830)
Capital and reserves
Called up share capital 20 20
Profit and loss account (14,246) (29,850)
TOTAL EQUITY (14,226) (29,830)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC689205
Simmons B.M Livingston Limited
Balance sheet - continued
as at 28 February 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Simmons, Director
23 October 2026
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Simmons B.M Livingston Limited
Notes to the financial statements
for the year ended 28 February 2026
1 Company information
Simmons B.M Livingston Limited is a private company registered in Scotland. Its registered number is SC689205. The company is limited by shares. Its registered office is FLAT 33, 11 SLATEFORD GAIT, EDINBURGH, EH54 5DE.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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 etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Computer equipment - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 2).
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Simmons B.M Livingston Limited
Notes to the financial statements - continued
for the year ended 28 February 2026
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 March 2025 6,415
Additions 1,057
At 28 February 2026 7,472
Depreciation
At 1 March 2025 3,296
Charge for year 1,044
At 28 February 2026 4,340
Net book value
At 28 February 2026 3,132
At 28 February 2025 3,119
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