REGISTERED NUMBER: SC466421 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

CRH MACHINING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C R Hall

L Hall

REGISTERED OFFICE:

The Firs,

Kinharrachie

Ellon

Aberdeenshire

AB41 8PP

REGISTERED NUMBER:

SC466421 (Scotland)

FIXED ASSETS

Tangible assets

4

506,212

408,435

CURRENT ASSETS

Stocks

14,000

5,000

Debtors

5

162,529

104,728

Cash at bank

112,943

150,412

289,472

260,140

CREDITORS

Amounts falling due within one year

6

383,170

348,471

NET CURRENT LIABILITIES

(93,698

)

(88,331

)

TOTAL ASSETS LESS CURRENT LIABILITIES

412,514

320,104

CREDITORS

Amounts falling due after more than one year

7

(162,937

)

(129,818

)

PROVISIONS FOR LIABILITIES

(101,715

)

(78,632

)

NET ASSETS

147,862

111,654

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

147,762

111,554

147,862

111,654

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

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

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 9 September 2025 and were signed on its behalf by:

C R Hall - Director

1.	STATUTORY INFORMATION

CRH Machining 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.

Freehold property

-

6.67% on cost

Plant and machinery

-

20% on cost and 10% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

20% on cost

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2024

130,916

635,695

11,170

Additions

-

250,562

-

Disposals

-

(27,000

)

-

At 31 December 2024

130,916

859,257

11,170

DEPRECIATION

At 1 January 2024

27,947

413,598

9,036

Charge for year

8,730

88,577

501

Eliminated on disposal

-

(10,496

)

-

At 31 December 2024

36,677

491,679

9,537

NET BOOK VALUE

At 31 December 2024

94,239

367,578

1,633

At 31 December 2023

102,969

222,097

2,134

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

112,921

28,227

918,929

Additions

-

-

250,562

Disposals

(43,369

)

-

(70,369

)

At 31 December 2024

69,552

28,227

1,099,122

DEPRECIATION

At 1 January 2024

44,059

15,854

510,494

Charge for year

23,514

3,213

124,535

Eliminated on disposal

(31,623

)

-

(42,119

)

At 31 December 2024

35,950

19,067

592,910

NET BOOK VALUE

At 31 December 2024

33,602

9,160

506,212

At 31 December 2023

68,862

12,373

408,435

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

160,279

101,351

Other debtors

2,250

3,377

162,529

104,728

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

54,000

54,000

Hire purchase contracts

60,868

17,986

Trade creditors

10,598

20,948

Taxation and social security

78,421

82,869

Other creditors

179,283

172,668

383,170

348,471

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

31,500

85,500

Hire purchase contracts

131,437

44,318

162,937

129,818

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C R Hall.