REGISTERED NUMBER: SC591993 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cgm Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M J Mcrobbie

C G Mcrobbie

REGISTERED OFFICE:

5 High Street

Cuminestown

Turriff

Aberdeenshire

AB53 5YD

REGISTERED NUMBER:

SC591993 (Scotland)

ACCOUNTANTS:

Add Accountancy Limited

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Tangible assets

4

56,793

32,014

CURRENT ASSETS

Debtors

5

300

-

Cash at bank

4,596

26,537

4,896

26,537

CREDITORS

Amounts falling due within one year

6

14,821

27,359

NET CURRENT LIABILITIES

(9,925

)

(822

)

TOTAL ASSETS LESS CURRENT LIABILITIES

46,868

31,192

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

45,868

30,192

SHAREHOLDERS' FUNDS

46,868

31,192

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 15 December 2025 and were signed on its behalf by:

Mrs M J Mcrobbie - Director

1.	STATUTORY INFORMATION

Cgm Engineering Limited 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.

Hire purchase and leasing commitments

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

66,777

Additions

45,407

Disposals

(16,748

)

At 31 March 2025

95,436

DEPRECIATION

At 1 April 2024

34,763

Charge for year

14,198

Eliminated on disposal

(10,318

)

At 31 March 2025

38,643

NET BOOK VALUE

At 31 March 2025

56,793

At 31 March 2024

32,014

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

300

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

162

162

Taxation and social security

2,975

11,206

Other creditors

11,684

15,991

14,821

27,359