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Unaudited Financial Statements for the Year Ended 30 September 2024

for

Realm Engineering (Central) Ltd.

Realm Engineering (Central) Ltd. (Registered number: SC456736)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Realm Engineering (Central) Ltd.

Company Information
for the Year Ended 30 September 2024







DIRECTORS: A L McGinn
S A Weston





REGISTERED OFFICE: 2 Melville Street
Falkirk
FK1 1HZ





REGISTERED NUMBER: SC456736 (Scotland)





ACCOUNTANTS: Ian Macfarlane Limited
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

Realm Engineering (Central) Ltd. (Registered number: SC456736)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 172,754 136,095
172,754 136,095

CURRENT ASSETS
Stocks 246,339 284,349
Debtors 6 17,386 109,959
Cash at bank and in hand 142,552 667
406,277 394,975
CREDITORS
Amounts falling due within one year 7 242,499 321,461
NET CURRENT ASSETS 163,778 73,514
TOTAL ASSETS LESS CURRENT
LIABILITIES

336,532

209,609

CREDITORS
Amounts falling due after more than one year 8 (113,879 ) (109,148 )

PROVISIONS FOR LIABILITIES (43,189 ) (27,214 )
NET ASSETS 179,464 73,247

CAPITAL AND RESERVES
Called up share capital 9 102 102
Retained earnings 179,362 73,145
SHAREHOLDERS' FUNDS 179,464 73,247

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

Realm Engineering (Central) Ltd. (Registered number: SC456736)

Balance Sheet - continued
30 September 2024


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 20 May 2025 and were signed on its behalf by:




A L McGinn - Director



S A Weston - Director


Realm Engineering (Central) Ltd. (Registered number: SC456736)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Realm Engineering (Central) Ltd. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance and 15% on reducing balance

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

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.

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.


Realm Engineering (Central) Ltd. (Registered number: SC456736)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. 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 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 20,000
AMORTISATION
At 1 October 2023
and 30 September 2024 20,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

Realm Engineering (Central) Ltd. (Registered number: SC456736)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 279,592
Additions 93,884
Disposals (16,385 )
At 30 September 2024 357,091
DEPRECIATION
At 1 October 2023 143,497
Charge for year 53,337
Eliminated on disposal (12,497 )
At 30 September 2024 184,337
NET BOOK VALUE
At 30 September 2024 172,754
At 30 September 2023 136,095

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 October 2023 158,767
Additions 85,145
Transfer to ownership (30,640 )
At 30 September 2024 213,272
DEPRECIATION
At 1 October 2023 54,273
Charge for year 45,310
Transfer to ownership (22,241 )
At 30 September 2024 77,342
NET BOOK VALUE
At 30 September 2024 135,930
At 30 September 2023 104,494

Realm Engineering (Central) Ltd. (Registered number: SC456736)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 12,007 61,082
Other debtors 5,379 48,877
17,386 109,959

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 25,000 49,172
Hire purchase contracts 36,401 33,058
Trade creditors 97,493 144,939
Taxation and social security 62,518 29,661
Other creditors 21,087 64,631
242,499 321,461

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 16,667 41,667
Hire purchase contracts 97,212 67,481
113,879 109,148

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
50 Class A Ordinary £1 50 50
50 Class B Ordinary £1 50 50
2 Class C Ordinary £1 2 2
102 102