Kerloch Engineering Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC477462 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

KERLOCH ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I Robertson

REGISTERED OFFICE:

163 Countesswells Road

Aberdeen

AB15 7RA

REGISTERED NUMBER:

SC477462 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Tangible assets

4

10,122

13,496

CURRENT ASSETS

Debtors

5

5,904

-

Cash at bank

35,469

41,744

41,373

41,744

CREDITORS

Amounts falling due within one year

6

1,851

2,292

NET CURRENT ASSETS

39,522

39,452

TOTAL ASSETS LESS CURRENT
LIABILITIES

49,644

52,948

CAPITAL AND RESERVES

Called up share capital

15

Retained earnings

49,629

52,933

SHAREHOLDERS' FUNDS

49,644

52,948

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

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

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 7 October 2025 and were signed by:

I Robertson - Director

1.	STATUTORY INFORMATION

Kerloch 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

-

25% on cost

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 June 2024

and 31 May 2025

6,290

17,995

24,285

DEPRECIATION

At 1 June 2024

6,290

4,499

10,789

Charge for year

-

3,374

At 31 May 2025

6,290

7,873

14,163

NET BOOK VALUE

At 31 May 2025

-

10,122

At 31 May 2024

-

13,496

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Trade debtors

1,154

-

Prepayments and accrued income

4,750

-

5,904

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Trade creditors

-

34

Tax

6

-

Social security and other taxes

71

VAT

296

722

Directors' current accounts

278

265

Accrued expenses

1,200

1,851

2,292