ALEV ENGINEERING SERVICES LIMITED


Director	BYRNE, Daniel


Registered Address	3 Bogwood Drive
	Crossford
	Dunfermline
	KY12 8QA


Registered Number	SC605366 (Scotland)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		26,942		32,896
			26,942		32,896
Current assets
Debtors		97,600		46,800
Cash at bank and on hand		42,022		49,923
		139,622		96,723
Creditors amounts falling due within one year	4	(37,171)		(18,161)
Net current assets (liabilities)			102,451		78,562
Total assets less current liabilities			129,393		111,458
Creditors amounts falling due after one year	5		(20,294)		(27,915)
Net assets			109,099		83,543
Capital and reserves
Called up share capital			100		100
Profit and loss account			108,999		83,443
Shareholders' funds			109,099		83,543

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 September 2025, and are signed on its behalf by:

BYRNE, Daniel
Director
Registered Company No. SC605366

ALEV ENGINEERING SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 from the rendering of services.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	6
	Vehicles	6.667
	Office Equipment	6

	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 balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 24	1,021	35,990	1,757	38,768
At 31 August 25	1,021	35,990	1,757	38,768
Depreciation and impairment
At 01 September 24	204	5,317	351	5,872
Charge for year	204	5,399	351	5,954
At 31 August 25	408	10,716	702	11,826
Net book value
At 31 August 25	613	25,274	1,055	26,942
At 31 August 24	817	30,673	1,406	32,896

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	585
Amounts owed to related parties	3,260	6
Taxation and social security	23,167	12,003
Finance lease and HP contracts	10,744	5,567
Total	37,171	18,161

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Trade creditors / trade payables	-	6,570
Other creditors	20,294	21,345
Total	20,294	27,915

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	31,038		26,912