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REGISTERED NUMBER: SC721603 (Scotland)










Unaudited Financial Statements

for the Year Ended

31 January 2025

for

AE FERGUSON CIVIL ENGINEERING LIMITED

AE FERGUSON CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: SC721603)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AE FERGUSON CIVIL ENGINEERING LIMITED

Company Information
for the Year Ended 31 January 2025







DIRECTOR: A E Ferguson





REGISTERED OFFICE: Oakfield House 376-378 Brandon Street
Motherwell
ML1 1XA





REGISTERED NUMBER: SC721603 (Scotland)





ACCOUNTANTS: WDM Associates
Oakfield House
378 Brandon Street
Motherwell
ML1 1XA

AE FERGUSON CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: SC721603)

Balance Sheet
31 January 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 30,487 38,109

CURRENT ASSETS
Debtors 5 21,885 1,682
Cash at bank and in hand 31,937 74,169
53,822 75,851
CREDITORS
Amounts falling due within one year 6 (21,643 ) (70,327 )
NET CURRENT ASSETS 32,179 5,524
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,666

43,633

CREDITORS
Amounts falling due after more than one
year

7

(4,035

)

(6,340

)
NET ASSETS 58,631 37,293

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 58,621 37,283
58,631 37,293

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

AE FERGUSON CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: SC721603)

Balance Sheet - continued
31 January 2025


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 director and authorised for issue on 24 July 2025 and were signed by:





A E Ferguson - Director


AE FERGUSON CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: SC721603)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Ae Ferguson Civil Engineering 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 - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Basic financial instruments
Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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.

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.

AE FERGUSON CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: SC721603)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 4 ).

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2024
and 31 January 2025 28,435 20,501 48,936
DEPRECIATION
At 1 February 2024 6,087 4,740 10,827
Charge for year 4,470 3,152 7,622
At 31 January 2025 10,557 7,892 18,449
NET BOOK VALUE
At 31 January 2025 17,878 12,609 30,487
At 31 January 2024 22,348 15,761 38,109

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 21,125 735
Other debtors - 226
Prepayments 760 721
21,885 1,682

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 2,306 2,306
Trade creditors 13,597 14,067
Tax 12,316 -
Social security and other taxes (12,618 ) 1,691
Pension control - 84
VAT 4,093 4,882
Directors' current accounts 867 46,215
Accrued expenses 1,082 1,082
21,643 70,327

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 4,035 6,340