Stark Mechanical Ltd

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

Registered number: SC818091

		31 August 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,230

			1,230
CURRENT ASSETS
Cash at bank and in hand		27,773

		27,773
Creditors: Amounts Falling Due Within One Year	5	(36,160 )

NET CURRENT ASSETS (LIABILITIES)			(8,387 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(7,157 )

NET LIABILITIES			(7,157 )

CAPITAL AND RESERVES
Called up share capital	6		100
Income Statement			(7,257 )

SHAREHOLDERS' FUNDS			(7,157)

For the period ending 31 August 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

Brian Hale

Director

3rd November 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Stark Mechanical Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC818091 . The registered office is Unit A, 5 New Mill Road, Kilmarnock, Ayrshire, Scotland, KA1 3JG.

The company was incorporated on 01 August 2024 under the Companies Act 2006 as a Private Limited Company. Its principal

activity is maintenance and repair of motor vehicles.

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.

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:

Fixtures & Fittings

15% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the period was: 7

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 August 2024	-
Additions	1,401

As at 31 August 2025	1,401

Depreciation
As at 1 August 2024	-
Provided during the period	171

As at 31 August 2025	171

Net Book Value
As at 31 August 2025	1,230

As at 1 August 2024	-

5. Creditors: Amounts Falling Due Within One Year

	31 August 2025
	£
Other creditors	5,652
Taxation and social security	30,508

	36,160

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Stark Mechanical Ltd

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 August 2025

6. Share Capital

	31 August 2025
	£
Allotted, Called up and fully paid	100

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