Company Registration No. SC692579 (Scotland)
KODIAK SCOTLAND LTD
Unaudited accounts
for the year ended 28 February 2026
KODIAK SCOTLAND LTD
Unaudited accounts
Contents
KODIAK SCOTLAND LTD
Company Information
for the year ended 28 February 2026
Directors
DICKSON, Peter William
STEVENSON, Adam
Company Number
SC692579 (Scotland)
Registered Office
Carr Accounting
21 Seedhill
Paisley
Renfrewshire
PA1 1JE
Scotland
Accountants
Carr Accounting
Westgate House
Seedhill
Paisley
Renfrewshire
PA1 1JE
KODIAK SCOTLAND LTD
Statement of financial position
as at 28 February 2026
Tangible assets
125,273
107,830
Cash at bank and in hand
8,289
49,258
Creditors: amounts falling due within one year
(38,871)
(125,046)
Net current liabilities
(11,515)
(75,788)
Total assets less current liabilities
113,758
32,042
Creditors: amounts falling due after more than one year
(62,280)
(301)
Called up share capital
2
2
Profit and loss account
51,476
31,739
Shareholders' funds
51,478
31,741
For the year ending 28 February 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by
DICKSON, Peter William
Director
Company Registration No. SC692579
KODIAK SCOTLAND LTD
Notes to the Accounts
for the year ended 28 February 2026
KODIAK SCOTLAND LTD is a private company, limited by shares, registered in Scotland, registration number SC692579. The registered office is Carr Accounting, 21 Seedhill, Paisley, Renfrewshire, PA1 1JE, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 28 February 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 March 2025
48,304
114,561
162,865
Additions
32,440
42,796
75,236
Disposals
-
(22,990)
(22,990)
At 28 February 2026
80,744
134,367
215,111
At 1 March 2025
19,456
35,579
55,035
Charge for the year
14,767
24,634
39,401
On disposals
-
(4,598)
(4,598)
At 28 February 2026
34,223
55,615
89,838
At 28 February 2026
46,521
78,752
125,273
At 28 February 2025
28,848
78,982
107,830
KODIAK SCOTLAND LTD
Notes to the Accounts
for the year ended 28 February 2026
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
-
92,465
Trade creditors
25,842
9,902
Taxes and social security
7,122
5,510
Loans from directors
-
13,179
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
62,280
-
8
Average number of employees
During the year the average number of employees was 8 (2025: 4).