Company registration number: SC720393
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
R & A Projects Scotland Limited
Pages for filing with the Registrar
Company registration number: SC720393
R & A Projects Scotland Limited
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 12,821 17,095
12,821 17,095
Current assets
Stocks 500 500
Debtors 5 120,776 108,209
Cash at bank and in hand 4,005 2,574
125,281 111,283
Creditors: amounts falling due within one year
6 (128,358) (125,546)
Net current liabilities (3,077) (14,263)
Total assets less current liabilities 9,744 2,832
NET ASSETS 9,744 2,832
Capital and reserves
Called up share capital 100 100
Profit and loss account 9,644 2,732
TOTAL EQUITY 9,744 2,832
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
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 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: SC720393
R & A Projects Scotland Limited
Balance sheet - continued
as at 31 January 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.
These financial statements were approved by the Board of directors and authorised for issue on 30 October 2026 and signed on its behalf by:
Mr N Ross, Director Mr S Anderson, Director
30 October 2026 30 October 2026
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R & A Projects Scotland Limited
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
R & A Projects Scotland Limited is a private company registered in Scotland. Its registered number is SC720393. The company is ********. Its registered office is 67 Mountcastle Terrace, Edinburgh, Midlothian, EH8 7SG.
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 directors have 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 directors take 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 directors consider 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.:
Motor vehicles - 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.
Work in progress is valued at the lower of cost and net realisable value. 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.
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R & A Projects Scotland Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 22,794
At 31 January 2026 22,794
Depreciation
At 1 February 2025 5,699
Charge for year 4,274
At 31 January 2026 9,973
Net book value
At 31 January 2026 12,821
At 31 January 2025 17,095
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R & A Projects Scotland Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
5 Debtors
2026 2025
£ £
Amounts falling due within one year
Trade debtors 10,487 3,920
Directors' loan accounts 74,313 74,313
Other debtors 35,976 35,976
120,776 114,209
2026 2025
£ £
Amounts falling due after more than one year
Prepayments and accrued income - (6,000)
Total 120,776 108,209
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 21,262 48,031
Other creditors 607 668
Taxation 81,531 60,286
VAT payable 20,801 8,816
Social security and other tax 2,957 6,545
Accruals and deferred income 1,200 1,200
128,358 125,546
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