REGISTERED NUMBER: SC341322 (Scotland)

Unaudited Financial Statements

For The Year Ended 30 April 2025

for

Telecoms Technical Services (Scotland)

Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Mackinnon

Ms P Mackinnon

REGISTERED OFFICE:

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

REGISTERED NUMBER:

SC341322 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

183,358

192,834

CURRENT ASSETS

Debtors

5

425,186

302,239

Cash at bank

20,092

4,639

445,278

306,878

CREDITORS

Amounts falling due within one year

6

220,241

124,388

NET CURRENT ASSETS

225,037

182,490

TOTAL ASSETS LESS CURRENT LIABILITIES

408,395

375,324

CREDITORS

Amounts falling due after more than one year

7

(27,744

)

(10,833

)

PROVISIONS FOR LIABILITIES

(24,579

)

(28,612

)

NET ASSETS

356,072

335,879

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

355,972

335,779

356,072

335,879

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

I Mackinnon - Director

1.	STATUTORY INFORMATION

Telecoms Technical Services (Scotland) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

20% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 May 2024

35,520

33,283

3,249

Additions

5,387

8,845

2,365

Disposals

-

-

-

At 30 April 2025

40,907

42,128

5,614

DEPRECIATION

At 1 May 2024

7,104

27,920

2,081

Charge for year

8,182

3,667

707

Eliminated on disposal

-

-

-

At 30 April 2025

15,286

31,587

2,788

NET BOOK VALUE

At 30 April 2025

25,621

10,541

2,826

At 30 April 2024

28,416

5,363

1,168

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

254,053

19,912

346,017

Additions

70,671

7,412

94,680

Disposals

(49,995

)

-

(49,995

)

At 30 April 2025

274,729

27,324

390,702

DEPRECIATION

At 1 May 2024

111,834

4,244

153,183

Charge for year

49,488

4,616

66,660

Eliminated on disposal

(12,499

)

-

(12,499

)

At 30 April 2025

148,823

8,860

207,344

NET BOOK VALUE

At 30 April 2025

125,906

18,464

183,358

At 30 April 2024

142,219

15,668

192,834

Fixed assets, included in the above, which are held under finance leases are as follows:

Motor

vehicles

£

COST

Additions

67,671

At 30 April 2025

67,671

DEPRECIATION

Charge for year

22,557

At 30 April 2025

22,557

NET BOOK VALUE

At 30 April 2025

45,114

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

326,525

211,680

Other debtors

98,661

90,559

425,186

302,239

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

12,272

10,000

Finance leases

19,806

-

Trade creditors

11,791

6,902

Taxation and social security

90,016

74,257

Other creditors

86,356

33,229

220,241

124,388

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

1,336

10,833

Finance leases

26,408

-

27,744

10,833