REGISTERED NUMBER: SC573683 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cm Engineering (Scotland) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C H A McCormack

REGISTERED OFFICE:

4 Clunie Court

Barnhill

Dumfries

Dumfries & Galloway

DG2 9FE

REGISTERED NUMBER:

SC573683 (Scotland)

ACCOUNTANTS:

CMCA Accounting

25A Buccleuch Street

Dumfries

Dumfries & Galloway

DG1 2AT

FIXED ASSETS

55,257

Tangible assets

4

75,290

CURRENT ASSETS

10,000

Stocks

5,000

63,954

Debtors

5

27,588

14,146

Cash at bank

-

88,100

32,588

CREDITORS

70,162

Amounts falling due within one year

6

29,389

17,938

NET CURRENT ASSETS

3,199

73,195

TOTAL ASSETS LESS CURRENT LIABILITIES

78,489

CREDITORS

(26,788

)

Amounts falling due after more than one year

7

(37,943

)

(11,051

)

PROVISIONS FOR LIABILITIES

(10,079

)

35,356

NET ASSETS

30,467

CAPITAL AND RESERVES

2

Called up share capital

2

35,354

Retained earnings

30,465

35,356

30,467

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

C H A McCormack - Director

1.	STATUTORY INFORMATION

Cm Engineering (Scotland) 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

105,602

Additions

39,384

Disposals

(5,995

)

At 31 March 2025

138,991

DEPRECIATION

At 1 April 2024

50,345

Charge for year

17,926

Eliminated on disposal

(4,570

)

At 31 March 2025

63,701

NET BOOK VALUE

At 31 March 2025

75,290

At 31 March 2024

55,257

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

35,000

DEPRECIATION

At 1 April 2024

16,730

Charge for year

12,485

At 31 March 2025

29,215

NET BOOK VALUE

At 31 March 2025

5,785

At 31 March 2024

18,270

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

27,588

63,954

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,339

10,000

Hire purchase contracts

13,148

5,350

Trade creditors

-

26,796

Taxation and social security

2,817

20,344

Other creditors

3,085

7,672

29,389

70,162

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

6,667

16,667

Hire purchase contracts

31,276

10,121

37,943

26,788

8.	RELATED PARTY DISCLOSURES

At 31 March 2025, the Company owed the sum of £1,821 (2024- £6,422) by means of a Directors Current Account to Mr McCormack.

This sum is repayable on demand.

Dividends of £1,000 in total were paid during the year.