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REGISTERED NUMBER: SC655537 (Scotland)















Unaudited Financial Statements

for the Period 1 March 2024 to 31 March 2025

for

Mortech Engineering Services Ltd

Mortech Engineering Services Ltd (Registered number: SC655537)

Contents of the Financial Statements
for the Period 1 March 2024 to 31 March 2025










Page

Balance Sheet 1

Notes to the Financial Statements 2


Mortech Engineering Services Ltd (Registered number: SC655537)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 10,419 13,469

CURRENT ASSETS
Debtors 6 718 771
Cash at bank 4,317 19,516
5,035 20,287
CREDITORS
Amounts falling due within one year 7 14,663 32,699
NET CURRENT LIABILITIES (9,628 ) (12,412 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

791

1,057

PROVISIONS FOR LIABILITIES 679 948
NET ASSETS 112 109

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 12 9
SHAREHOLDERS' FUNDS 112 109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by Paul Morgan. the director and authorised for issue on 30 April 2025 and were signed by:




Mr P F Morgan - Director


Mortech Engineering Services Ltd (Registered number: SC655537)

Notes to the Financial Statements
for the Period 1 March 2024 to 31 March 2025


1. STATUTORY INFORMATION

Mortech Engineering Services Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC655537

Registered office: Mary Bells Cottage
Armadale
Thurso
KW14 7SA

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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 - 20% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Mortech Engineering Services Ltd (Registered number: SC655537)

Notes to the Financial Statements - continued
for the Period 1 March 2024 to 31 March 2025


3. ACCOUNTING POLICIES - continued
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 period 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.

Going concern
At the balance sheet date the company had net current liabilities of £9,628 (2024: £12,412). The director has pledged to financially support the company for a period of at least 12 months and therefore the accounts have been prepared under the going concern basis.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 March 2024 7,058 10,340 297 17,695
Additions - - 125 125
At 31 March 2025 7,058 10,340 422 17,820
DEPRECIATION
At 1 March 2024 3,144 1,034 48 4,226
Charge for period 1,060 2,016 99 3,175
At 31 March 2025 4,204 3,050 147 7,401
NET BOOK VALUE
At 31 March 2025 2,854 7,290 275 10,419
At 29 February 2024 3,914 9,306 249 13,469

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 718 771

Mortech Engineering Services Ltd (Registered number: SC655537)

Notes to the Financial Statements - continued
for the Period 1 March 2024 to 31 March 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 721
Taxation and social security 2,030 4,956
Other creditors 12,633 27,022
14,663 32,699

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary 1 100 100

9. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the director £11,383 (2024: £26,242). There are no repayment terms and interest is not being charged on the balance.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P F Morgan.