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Registration number: SC055297

Deans Enterprises (Hawick) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Deans Enterprises (Hawick) Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Deans Enterprises (Hawick) Limited

Company Information

Director | DT Deans

Registered office | Langlee Roadhead Hawick Roxburghshire TD9 7HR

Accountants | Deans Accountants And Business Advisors Ltd Chartered Accountants and Business Advisors 27 North Bridge Street Hawick Borders TD9 9BD

DEANS
Chartered Accountants
Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Deans Enterprises (Hawick) Limited for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Deans Enterprises (Hawick) Limited for the year ended 31 December 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland (ICAS), we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/ethics/icas-code-of-ethics.

This report is made solely to the Board of Directors of Deans Enterprises (Hawick) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Deans Enterprises (Hawick) Limited and state those matters that we have agreed to state to the Board of Directors of Deans Enterprises (Hawick) Limited, as a body, in this report in accordance with ICAS guidance (www.icas.com/accountsprep/guidance). To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Deans Enterprises (Hawick) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Deans Enterprises (Hawick) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Deans Enterprises (Hawick) Limited. You consider that Deans Enterprises (Hawick) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Deans Enterprises (Hawick) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Deans Accountants And Business Advisors Ltd
Chartered Accountants and Business Advisors
27 North Bridge Street
Hawick
Borders
TD9 9BD

16 April 2026

Deans Enterprises (Hawick) Limited

(Registration number: SC055297)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 100,000 | 100,000
Current assets |  |  |
Debtors | 5 | 22,904 | 20,760
Cash at bank and in hand |  | 65,898 | 70,059
|  | 88,802 | 90,819
Creditors: Amounts falling due within one year | 6 | (1,108) | (2,513)
Net current assets |  | 87,694 | 88,306
Net assets |  | 187,694 | 188,306
Capital and reserves |  |  |
Called up share capital | 7 | 400 | 400
Revaluation reserve |  | 79,282 | 79,282
Retained earnings |  | 108,012 | 108,624
Shareholders' funds |  | 187,694 | 188,306

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 April 2026

......................................... DT Deans Director

Deans Enterprises (Hawick) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Langlee
Roadhead
Hawick
Roxburghshire
TD9 7HR
Scotland

These financial statements were authorised for issue by the director on 16 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (£) and rounded to the nearest £1.

Revenue recognition

Rental income
Rental income is recognised when the right to receive payment is established.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Depreciation

Asset class | Depreciation method and rate
land and buildings | nil

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Deans Enterprises (Hawick) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of it’s liabilities.
Recognition and measurement
Where shares are issued, any component that creates, a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expenses in the profit and loss account.
Impairment
At the end of each reporting period financial instruments measured at fair value are assessed for objective evidence of impairment. The impairment loss is recognised in the profit and loss account.

Deans Enterprises (Hawick) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Deans Enterprises (Hawick) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Investment properties

| £
At 31 December 2023 and 2024 | 100,000

Investment properties are valued at fair value by the director, the basis of valuation is rental yield.

There has been no valuation of investment property by an independent valuer.

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 360 | 760
Other debtors | 22,544 | 20,000
| 22,904 | 20,760

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | - | 21
Taxation and social security |  | 999 | 1,451
Other creditors |  | 109 | 1,041
|  | 1,108 | 2,513

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 400 | 400 | 400 | 400

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 21