Company Registration No. SC726702 (Scotland)
Fiddes Plant & Crane Training Limited
Unaudited accounts
for the year ended 31 March 2025
Fiddes Plant & Crane Training Limited
Unaudited accounts
Contents
Fiddes Plant & Crane Training Limited
Company Information
for the year ended 31 March 2025
Company Number
SC726702 (Scotland)
Registered Office
C/O CMM Accountancy
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Fiddes Plant & Crane Training Limited
Statement of financial position
as at 31 March 2025
Tangible assets
50,549
23,707
Cash at bank and in hand
4,958
12,300
Creditors: amounts falling due within one year
(37,157)
(27,350)
Net current liabilities
(5,597)
(1,006)
Total assets less current liabilities
44,952
22,701
Creditors: amounts falling due after more than one year
(367)
(1,375)
Provisions for liabilities
Deferred tax
(8,120)
(3,280)
Called up share capital
100
100
Profit and loss account
36,365
17,946
Shareholders' funds
36,465
18,046
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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 December 2025 and were signed on its behalf by
S Fiddes
Director
Company Registration No. SC726702
Fiddes Plant & Crane Training Limited
Notes to the Accounts
for the year ended 31 March 2025
Fiddes Plant & Crane Training Limited is a private company, limited by shares, registered in Scotland, registration number SC726702. The registered office is C/O CMM Accountancy, The Green House, Beechwood Business Park North, Inverness, IV2 3BL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
20% straight line
Motor vehicles
20% reducing balance
Fixtures & fittings
20% straight line
Computer equipment
25% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Fiddes Plant & Crane Training Limited
Notes to the Accounts
for the year ended 31 March 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Total
Carrying values included above held under finance leases and hire purchase contracts:
£
£
5
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
-
340
Later than one year and not later than five years
909
-
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Average number of employees
During the year the average number of employees was 0 (2024: 0).