IRIS Accounts Production v25.2.0.378 SC796868 Board of Directors Board of Directors 29.1.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC796868 2024-01-28 SC796868 2025-03-31 SC796868 2024-01-29 2025-03-31 SC796868 2024-01-28 SC796868 ns15:Scotland 2024-01-29 2025-03-31 SC796868 ns14:PoundSterling 2024-01-29 2025-03-31 SC796868 ns10:Director1 2024-01-29 2025-03-31 SC796868 ns10:Director2 2024-01-29 2025-03-31 SC796868 ns10:PrivateLimitedCompanyLtd 2024-01-29 2025-03-31 SC796868 ns10:SmallEntities 2024-01-29 2025-03-31 SC796868 ns10:AuditExempt-NoAccountantsReport 2024-01-29 2025-03-31 SC796868 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-29 2025-03-31 SC796868 ns10:SmallCompaniesRegimeForAccounts 2024-01-29 2025-03-31 SC796868 ns10:FullAccounts 2024-01-29 2025-03-31 SC796868 ns10:RegisteredOffice 2024-01-29 2025-03-31 SC796868 ns5:CurrentFinancialInstruments 2025-03-31 SC796868 ns5:Non-currentFinancialInstruments 2025-03-31 SC796868 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC796868 ns5:PlantMachinery 2024-01-29 2025-03-31 SC796868 ns5:MotorVehicles 2024-01-29 2025-03-31 SC796868 ns5:ComputerEquipment 2024-01-29 2025-03-31 SC796868 ns5:PlantMachinery 2025-03-31 SC796868 ns5:MotorVehicles 2025-03-31 SC796868 ns5:ComputerEquipment 2025-03-31 SC796868 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-01-29 2025-03-31 SC796868 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2025-03-31 SC796868 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: SC796868 (Scotland)

Unaudited Financial Statements

for the Period 29 January 2024 to 31 March 2025

for

C.W.E. Engineering Ltd

| C.W.E. Engineering Ltd (Registered number: SC796868) |

Contents of the Financial Statements

for the Period 29 January 2024 to 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| C.W.E. Engineering Ltd |

Company Information

for the Period 29 January 2024 to 31 March 2025

| DIRECTORS: | Mr C W Enderle

| Mrs K L Enderle

| REGISTERED OFFICE: | 1 Buchan Place

| Maud

| Peterhead

| Aberdeenshire

| AB42 4TF

| REGISTERED NUMBER: | SC796868 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 27 Finlayson Street

| Fraserburgh

| Aberdeenshire

| AB43 9JQ

| C.W.E. Engineering Ltd (Registered number: SC796868) |

Balance Sheet

31 March 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 37,439 |  |

| CURRENT ASSETS

| Debtors | 5 | 6,133 |  |  |

| Cash at bank | 26,683 |  |  |

32,816 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 24,990 |  |

| NET CURRENT ASSETS | 7,826 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 45,265 |  |

| CREDITORS

| Amounts falling due after more than one year | 7 | (23,779 | ) |

| PROVISIONS FOR LIABILITIES | (7,113 | ) |

| NET ASSETS | 14,373 |  |

| RESERVES

| Retained earnings | 14,373 |  |

14,373 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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.

| C.W.E. Engineering Ltd (Registered number: SC796868) |

Balance Sheet - continued

31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

Mr C W Enderle - Director

Mrs K L Enderle - Director

| C.W.E. Engineering Ltd (Registered number: SC796868) |

Notes to the Financial Statements

for the Period 29 January 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| C.W.E. Engineering Ltd 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 represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

| C.W.E. Engineering Ltd (Registered number: SC796868) |

Notes to the Financial Statements - continued

for the Period 29 January 2024 to 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| Additions | 1,950 |  | 48,529 |  | 1,805 |  | 52,284 |  |

| At 31 March 2025 | 1,950 |  | 48,529 |  | 1,805 |  | 52,284 |  |

| DEPRECIATION

| Charge for period | 444 |  | 13,703 |  | 698 |  | 14,845 |  |

| At 31 March 2025 | 444 |  | 13,703 |  | 698 |  | 14,845 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,506 |  | 34,826 |  | 1,107 |  | 37,439 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| Additions | 45,349 |  |

| At 31 March 2025 | 45,349 |  |

| DEPRECIATION

| Charge for period | 12,805 |  |

| At 31 March 2025 | 12,805 |  |

| NET BOOK VALUE

| At 31 March 2025 | 32,544 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade debtors | 5,965 |  |

| Other debtors | 168 |  |

6,133 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Hire purchase contracts | 6,794 |  |

| Trade creditors | 1 |  |

| Taxation and social security | 1,257 |  |

| Other creditors | 16,938 |  |

24,990 |  |

| C.W.E. Engineering Ltd (Registered number: SC796868) |

Notes to the Financial Statements - continued

for the Period 29 January 2024 to 31 March 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Hire purchase contracts | 23,779 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr C W Enderle.