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LAMMER ENGINEERING LTD

Registered Number
SC473736
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

LAMMER ENGINEERING LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

MILLER, Joseph David

Registered Address

Steading Cottage Newlands Farm
Gifford
Haddington
EH41 4PJ

Registered Number

SC473736 (Scotland)
LAMMER ENGINEERING LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets325,09930,054
25,09930,054
Current assets
Stocks4212,490202,490
Debtors56,95312,861
219,443215,351
Creditors amounts falling due within one year6(276,591)(288,977)
Net current assets (liabilities)(57,148)(73,626)
Total assets less current liabilities(32,049)(43,572)
Creditors amounts falling due after one year7(29,223)(38,222)
Net assets(61,272)(81,794)
Capital and reserves
Called up share capital11
Profit and loss account(61,273)(81,795)
Shareholders' funds(61,272)(81,794)
The financial statements were approved and authorised for issue by the Director on 10 July 2025, and are signed on its behalf by:
MILLER, Joseph David
Director
Registered Company No. SC473736
LAMMER ENGINEERING LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Vehicles20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
2.Average number of employees

20242023
Average number of employees during the year12
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 April 2337,47827,85865,336
At 31 March 2437,47827,85865,336
Depreciation and impairment
At 01 April 2316,35918,92335,282
Charge for year3,1681,7874,955
At 31 March 2419,52720,71040,237
Net book value
At 31 March 2417,9517,14825,099
At 31 March 2321,1198,93530,054
4.Stocks

2024

2023

££
Work in progress173,340166,065
Finished goods39,15036,425
Total212,490202,490
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,95312,861
Total6,95312,861
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables28,40229,269
Bank borrowings and overdrafts20,97419,087
Taxation and social security31,29841,982
Finance lease and HP contracts3,4505,250
Other creditors189,718190,715
Accrued liabilities and deferred income2,7492,674
Total276,591288,977
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts29,22334,722
Other creditors-3,500
Total29,22338,222
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts3,4508,750