EDINBURGH CORE CUTTING SERVICES LIMITED

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: SC200010

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		36,820		34,742

			36,820		34,742
CURRENT ASSETS
Debtors	5	248,963		190,631
Cash at bank and in hand		16,459		642

		265,422		191,273
Creditors: Amounts Falling Due Within One Year	6	(75,520 )		(65,271 )

NET CURRENT ASSETS (LIABILITIES)			189,902		126,002

TOTAL ASSETS LESS CURRENT LIABILITIES			226,722		160,744

Creditors: Amounts Falling Due After More Than One Year	7		(14,048 )		(20,992 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,205 )		(6,601 )

NET ASSETS			203,469		133,151

CAPITAL AND RESERVES
Called up share capital	8		1		1
Income Statement			203,468		133,150

SHAREHOLDERS' FUNDS			203,469		133,151

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EDINBURGH CORE CUTTING SERVICES LIMITED

Statement of Financial Position (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 directors acknowledge their 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 Income Statement.

On behalf of the board

Michael Wishart

Director

22 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

EDINBURGH CORE CUTTING SERVICES LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC200010 . The registered office is 7d Pentland Industrial Estate, Loanhead, EH20 9QH.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:

Plant & Machinery	20% straight line
Motor Vehicles	25% straight line
Computer Equipment	33.3% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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 years and items that are never taxable or deductible.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	151,605	-	1,257	152,862
Additions	7,418	12,691	375	20,484

As at 31 March 2025	159,023	12,691	1,632	173,346

Depreciation
As at 1 April 2024	117,980	-	140	118,120
Provided during the period	16,483	1,410	513	18,406

As at 31 March 2025	134,463	1,410	653	136,526

Net Book Value
As at 31 March 2025	24,560	11,281	979	36,820

As at 1 April 2024	33,625	-	1,117	34,742

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EDINBURGH CORE CUTTING SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	124,904	63,331
Amounts owed by participating interests	107,310	107,310
Other debtors	16,749	19,990

	248,963	190,631

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,238	16,942
Bank loans and overdrafts	8,333	13,316
Other creditors	7,128	8,330
Taxation and social security	41,821	26,683

	75,520	65,271

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

	2025	2024
	£	£
Bank loans	14,048	20,992

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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