REGISTERED NUMBER: SC631139 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Essch Engineering Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B E Schrader

Mrs S J Schrader

REGISTERED OFFICE:

72 King Edward Street

Fraserburgh

Aberdeenshire

AB43 9PN

REGISTERED NUMBER:

SC631139 (Scotland)

ACCOUNTANTS:

SBP

Accountants

Glebefield House

21 Links Terrace

Peterhead

Aberdeenshire

AB42 2XA

FIXED ASSETS

Tangible assets

4

23,342

31,106

CURRENT ASSETS

Debtors

5

33,204

45,453

Cash at bank

36,994

16,077

70,198

61,530

CREDITORS

Amounts falling due within one year

6

43,623

44,928

NET CURRENT ASSETS

26,575

16,602

TOTAL ASSETS LESS CURRENT LIABILITIES

49,917

47,708

PROVISIONS FOR LIABILITIES

5,364

6,967

NET ASSETS

44,553

40,741

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

44,543

40,731

44,553

40,741

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 8 December 2025 and were signed on its behalf by:

Mr B E Schrader - Director

1.	STATUTORY INFORMATION

Essch 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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

1,613

51,870

2,106

55,589

Additions

-

-

1,300

1,300

Disposals

-

-

(2,142

)

(2,142

)

At 31 May 2025

1,613

51,870

1,264

54,747

DEPRECIATION

At 1 June 2024

787

22,360

1,336

24,483

Charge for year

165

7,377

324

7,866

Eliminated on disposal

-

-

(944

)

(944

)

At 31 May 2025

952

29,737

716

31,405

NET BOOK VALUE

At 31 May 2025

661

22,133

548

23,342

At 31 May 2024

826

29,510

770

31,106

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

31,370

45,298

Other debtors

1,834

155

33,204

45,453

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

834

480

Taxation and social security

36,763

32,157

Other creditors

6,026

12,291

43,623

44,928