Barrmuir Construction Ltd

Barrmuir Construction Ltd Accountants' Report For the year ended 31 December 2024
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Libratum Accountancy Ltd 31 December 2024 .................................................... Craig Stirling MAAT Libratum Accountancy Ltd 96-98 Forrest Street Clarkston Airdrie Lanarkshire ML6 7AG 24 September 2025 2

Barrmuir Construction Ltd
Accountants' Report
For the year ended 31 December 2024

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Libratum Accountancy Ltd
31 December 2024

....................................................
Craig Stirling MAAT
Libratum Accountancy Ltd
96-98 Forrest Street
Clarkston
Airdrie
Lanarkshire
ML6 7AG
24 September 2025

Registered Number: SC697104 Barrmuir Construction Ltd
Balance Sheet
As at 31 December 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	29,936	39,914
		29,936	39,914
Current assets
Stocks	4	111,834	58,060
Debtors	5	19,725	18,154
Cash at bank and in hand		(87)	631
		131,472	76,845
Creditors: amount falling due within one year	6	(122,723)	(80,142)
Net current assets		8,749	(3,297)

Total assets less current liabilities		38,685	36,617
Creditors: amount falling due after more than one year	7	(29,696)	(27,847)
Net assets		8,989	8,770

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		8,988	8,769
Shareholders' funds		8,989	8,770

For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 24 September 2025 and were signed by:

-------------------------------
Amie Fulton
Director

Barrmuir Construction Ltd
Notes to the Financial Statements
For the year ended 31 December 2024

General Information

Barrmuir Construction Ltd is a private company, limited by shares, registered in Scotland, registration number SC697104, registration address 10 Mill Wynd, Ayr, KA71TS.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

25% RB

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 6 (2023 : 5).

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 January 2024	59,342	59,342
Additions	-	-
Disposals	-	-
At 31 December 2024	59,342	59,342
Depreciation
At 01 January 2024	19,428	19,428
Charge for year	9,978	9,978
On disposals	-	-
At 31 December 2024	29,406	29,406
Net book values
Closing balance as at 31 December 2024	29,936	29,936
Opening balance as at 01 January 2024	39,914	39,914

Stocks

	2024 £		2023 £
Work in Progress	111,834		58,060
	111,834		58,060

Debtors: amounts falling due within one year

	2024 £	2023 £
Trade Debtors	-	9,465
Other Debtors	19,725	8,689
	19,725	18,154

Creditors: amount falling due within one year

	2024 £	2023 £
Trade Creditors	52,337	48,714
Bank Loans & Overdrafts	20,000	-
Taxation and Social Security	18,713	8,090
Obligations under HP/Financial Leases	11,109	11,109
Other Creditors	20,564	12,229
	122,723	80,142

Creditors: amount falling due after more than one year

	2024 £	2023 £
Bank Loans & Overdrafts	10,000	-
Obligations under HP/Financial Leases	19,696	27,847
	29,696	27,847

Share Capital

Allotted, called up and fully paid	2024 £		2023 £
1 Class A share of £1.00 each	1		1
	1		1


Registered Number: SC697104
Scotland
BARRMUIR CONSTRUCTION LTD

Unaudited Financial Statements

Period of accounts Start date: 01 January 2024 End date: 31 December 2024