2020 Developments Scotland Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC651045

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,439		11,251

			8,439		11,251
CURRENT ASSETS
Stocks	5	476,159		400,000
Cash at bank and in hand		15,265		6,167

		491,424		406,167
Creditors: Amounts Falling Due Within One Year	6	(865,593 )		(778,552 )

NET CURRENT ASSETS (LIABILITIES)			(374,169 )		(372,385 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(365,730 )		(361,134 )

NET LIABILITIES			(365,730 )		(361,134 )

CAPITAL AND RESERVES
Called up share capital	7		3		3
Profit and Loss Account			(365,733 )		(361,137 )

SHAREHOLDERS' FUNDS			(365,730)		(361,134)

Page 1

Page 2

2020 Developments Scotland Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Paterson

Director

27th October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

2020 Developments Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC651045 . The registered office is 4 Glenview, Larkhall, ML9 1DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% Reducing balance

2.3. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 February 2025	29,820

As at 31 January 2026	29,820

Depreciation
As at 1 February 2025	18,569
Provided during the period	2,812

As at 31 January 2026	21,381

Net Book Value
As at 31 January 2026	8,439

As at 1 February 2025	11,251

5. Stocks

	2026	2025
	£	£
Stock	400,000	400,000
Work in progress	76,159	-

	476,159	400,000

Page 3

Page 4

2020 Developments Scotland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	102,462	-
Accruals and deferred income	1,440	73,661
Directors' loan accounts	761,691	704,891

	865,593	778,552

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3