Burghead Natural Stone Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC436043

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		25,313		25,603

			25,313		25,603
CURRENT ASSETS
Stocks	5	47,031		47,031
Cash at bank and in hand		395		469

		47,426		47,500
Creditors: Amounts Falling Due Within One Year	6	(89,663 )		(89,183 )

NET CURRENT ASSETS (LIABILITIES)			(42,237 )		(41,683 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(16,924 )		(16,080 )

NET LIABILITIES			(16,924 )		(16,080 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(17,024 )		(16,180 )

SHAREHOLDERS' FUNDS			(16,924)		(16,080)

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Burghead Natural Stone Ltd

Balance Sheet (continued)

As At 30 March 2026

For the year ending 30 March 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 W Miller Director	Mr D Ralph Director
23/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Burghead Natural Stone Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC436043 . The registered office is Wards House, Wards Road, Elgin, Moray, IV30 1NL.

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. Going Concern Disclosure

The directors have assessed the Balance Sheet and likely cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £16,924. The Company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statement and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.3. 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:

Freehold	in accordance with the property
Plant & Machinery	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.5. Financial Instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2.6. Taxation

There is no tax charge due to the availability of tax losses.

2.7. Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, of the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

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Burghead Natural Stone Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 March 2026

2.8. Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payments is due withing on year or less.

2.9. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and included cash in hand.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 31 March 2025	28,999	3,457	32,456

As at 30 March 2026	28,999	3,457	32,456

Depreciation
As at 31 March 2025	3,396	3,457	6,853
Provided during the period	290	-	290

As at 30 March 2026	3,686	3,457	7,143

Net Book Value
As at 30 March 2026	25,313	-	25,313

As at 31 March 2025	25,603	-	25,603

5. Stocks

	2026	2025
	£	£
Stock	9,965	9,965
Materials	37,066	37,066

	47,031	47,031

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	55,013	54,533
Other creditors	34,650	34,650

	89,663	89,183

Included in amounts due to group undertakings is a loan due to Billy Miller Contractor & Plant Hire, a company under common control, totalling £55,013 (2025- £54,533). This loan is interest free and has no fixed terms of repayment.

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Burghead Natural Stone Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Reserves

	Profit and Loss Account
	£
As at 31 March 2025	(16,180 )
Loss for the year and total comprehensive income	(844 )

As at 30 March 2026	(17,024 )

9. Related party disclosures

As at 30th March 2025 and 31 March 2026, the company owed the director £34,150. This loan is granted free of interest and has no fixed terms of repayment.

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