REGISTERED NUMBER: SC542493 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Chris Mitchell Engineering Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C J Mitchell

Mrs K M Mitchell

REGISTERED OFFICE:

Kilnhillock

Strawberry Field Road

Westhill

Aberdeen

Aberdeenshire

AB32 6BR

REGISTERED NUMBER:

SC542493 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

CURRENT ASSETS

Stocks

6,914

-

Debtors

5

16,923

37,783

Cash at bank

10,356

3,510

34,193

41,293

CREDITORS

Amounts falling due within one year

6

33,937

41,156

NET CURRENT ASSETS

256

137

TOTAL ASSETS LESS CURRENT LIABILITIES

256

137

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

156

37

SHAREHOLDERS' FUNDS

256

137

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

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

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 5 December 2025 and were signed on its behalf by:

C J Mitchell - Director

1.	STATUTORY INFORMATION

Chris Mitchell 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 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 etc

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

880

DEPRECIATION

At 1 September 2024

and 31 August 2025

880

NET BOOK VALUE

At 31 August 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

6,480

Other debtors

16,923

31,303

16,923

37,783

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

31,777

30,465

Other creditors

2,160

10,691

33,937

41,156

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

C J Mitchell

Balance outstanding at start of year

21,534

20,997

Amounts advanced

-

537

Amounts repaid

(13,870

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,664

21,534

8.	ULTIMATE CONTROLLING PARTY

During the year the company was controlled by the director Mr C Mitchell by virtue of his majority 80% holding in the ordinary share capital of the company.