Dundee Electrical Engineering Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC263271

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,031,250		2,032,000

			2,031,250		2,032,000
CURRENT ASSETS
Debtors	5	141,811		141,811
Cash at bank and in hand		28,217		24,364

		170,028		166,175
Creditors: Amounts Falling Due Within One Year	6	(14,995 )		(9,533 )

NET CURRENT ASSETS (LIABILITIES)			155,033		156,642

TOTAL ASSETS LESS CURRENT LIABILITIES			2,186,283		2,188,642

Creditors: Amounts Falling Due After More Than One Year	7		(1,312,018 )		(1,316,988 )

NET ASSETS			874,265		871,654

CAPITAL AND RESERVES
Called up share capital	10		100		100
Fair value reserve			513,000		513,000
Profit and Loss Account			361,165		358,554

SHAREHOLDERS' FUNDS			874,265		871,654

Page 1

Page 2

Dundee Electrical Engineering Services Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kenneth Miller

Director

20th November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dundee Electrical Engineering Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC263271 . The registered office is 4 Briarwood Terrace, Dundee, DD2 1NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents income from the principal activities of the company.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not provided
Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

Page 3

Page 4

Dundee Electrical Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Investment Properties	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£	£
Cost or Valuation
As at 1 April 2024	22,000	2,007,000	11,005	29,918	2,069,923

As at 31 March 2025	22,000	2,007,000	11,005	29,918	2,069,923

Depreciation
As at 1 April 2024	-	-	11,005	26,918	37,923
Provided during the period	-	-	-	750	750

As at 31 March 2025	-	-	11,005	27,668	38,673

Net Book Value
As at 31 March 2025	22,000	2,007,000	-	2,250	2,031,250

As at 1 April 2024	22,000	2,007,000	-	3,000	2,032,000

Cost or valuation as at 31 March 2025 represented by:

	Land & Property
	Freehold	Investment Properties	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£	£
At cost	22,000	-	11,005	29,918	62,923
At valuation	-	2,007,000	-	-	2,007,000

	22,000	2,007,000	11,005	29,918	2,069,923

The investment properties were valued by professional valuers in 2024. If the investment properties had not been revalued they would have been included at an historical cost of £1,494,000 (2024 - £1,494,000).

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	141,811	141,811

Page 4

Page 5

Dundee Electrical Engineering Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	5,000	5,000
Other creditors	6,616	4,533
Taxation and social security	3,379	-

	14,995	9,533

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,312,018	1,316,988

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	1,311,184		1,311,155

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	1,311,184		1,311,155

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5