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REGISTERED NUMBER: SC449741 (Scotland)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

All Engineering Services Limited

All Engineering Services Limited (Registered number: SC449741)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


All Engineering Services Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: A G Chalmers
Mrs K Chalmers





SECRETARY:





REGISTERED OFFICE: Dunleri
Maud
Peterhead
Aberdeenshire
AB42 4NZ





REGISTERED NUMBER: SC449741 (Scotland)





ACCOUNTANTS: Add Accountancy Limited
6 Market Square
OLDMELDRUM
Aberdeenshire
AB51 0AA

All Engineering Services Limited (Registered number: SC449741)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 46,251 50,236

CURRENT ASSETS
Stocks 1,970 1,980
Debtors 5 13,723 10,794
Cash at bank 127,430 88,673
143,123 101,447
CREDITORS
Amounts falling due within one year 6 41,620 28,074
NET CURRENT ASSETS 101,503 73,373
TOTAL ASSETS LESS CURRENT
LIABILITIES

147,754

123,609

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 137,754 113,609
SHAREHOLDERS' FUNDS 147,754 123,609

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 February 2024 and were signed on its behalf by:





A G Chalmers - Director


All Engineering Services Limited (Registered number: SC449741)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

All Engineering Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

All Engineering Services Limited (Registered number: SC449741)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 June 2022 28,327 36,358 39,409
Additions - 5,282 -
At 31 May 2023 28,327 41,640 39,409
DEPRECIATION
At 1 June 2022 7,953 26,272 23,289
Charge for year 4,075 3,077 3,224
At 31 May 2023 12,028 29,349 26,513
NET BOOK VALUE
At 31 May 2023 16,299 12,291 12,896
At 31 May 2022 20,374 10,086 16,120

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 June 2022 9,550 1,971 115,615
Additions 2,300 - 7,582
At 31 May 2023 11,850 1,971 123,197
DEPRECIATION
At 1 June 2022 6,572 1,293 65,379
Charge for year 1,055 136 11,567
At 31 May 2023 7,627 1,429 76,946
NET BOOK VALUE
At 31 May 2023 4,223 542 46,251
At 31 May 2022 2,978 678 50,236

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 13,723 10,794

All Engineering Services Limited (Registered number: SC449741)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors 17,491 14,293
Tax 10,934 5,379
Social security and other taxes 213 259
VAT 5,783 3,039
Other creditors 2,360 1,721
Directors' current accounts 3,244 1,788
Accrued expenses 1,595 1,595
41,620 28,074