AM Consulting Engineers Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC420935 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

AM CONSULTING ENGINEERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A R Meiklejohn

REGISTERED OFFICE:

First Floor, 5 Abercrombie Court

Prospect Road

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FE

REGISTERED NUMBER:

SC420935 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Intangible assets

4

207

276

Tangible assets

5

3,606

3,120

3,813

3,396

CURRENT ASSETS

Debtors

6

178,837

168,717

Cash at bank

57

8,321

178,894

177,038

CREDITORS

Amounts falling due within one year

7

35,683

38,485

NET CURRENT ASSETS

143,211

138,553

TOTAL ASSETS LESS CURRENT

LIABILITIES

147,024

141,949

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

146,924

141,849

SHAREHOLDERS' FUNDS

147,024

141,949

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 8 October 2025 and were signed by:

A R Meiklejohn - Director

1.	STATUTORY INFORMATION

AM Consulting Engineers 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

15% on cost

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 2 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

and 30 April 2025

13,804

AMORTISATION

At 1 May 2024

13,528

Charge for year

69

At 30 April 2025

13,597

NET BOOK VALUE

At 30 April 2025

207

At 30 April 2024

276

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2024

5,302

Additions

1,124

At 30 April 2025

6,426

DEPRECIATION

At 1 May 2024

2,182

Charge for year

638

At 30 April 2025

2,820

NET BOOK VALUE

At 30 April 2025

3,606

At 30 April 2024

3,120

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

12,236

13,349

Directors' current accounts

124,561

116,163

Tax

42,040

39,205

178,837

168,717

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade creditors

802

13

Tax

26,845

31,351

Social security and other taxes

661

33

VAT

5,725

7,088

Accrued expenses

1,650

-

35,683

38,485