Company Registration No. SC430403 (Scotland)
ALBANY TECHNICAL SERVICES LIMITED
Unaudited accounts
for the year ended 31 August 2025
ALBANY TECHNICAL SERVICES LIMITED
Unaudited accounts
Contents
ALBANY TECHNICAL SERVICES LIMITED
Company Information
for the year ended 31 August 2025
Director
BARKER, Stewart John
Company Number
SC430403 (Scotland)
Registered Office
25 JESMOND CIRCLE
BRIDGE OF DON
ABERDEEN
AB22 8WX
SCOTLAND
Accountants
Ideal Accountants London Ltd
66
Mount Park Road
Pinner
HA5 2JR
ALBANY TECHNICAL SERVICES LIMITED
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
418,536
378,682
Creditors: amounts falling due within one year
(41,908)
(44,326)
Net current assets
378,648
336,398
Total assets less current liabilities
379,432
337,504
Provisions for liabilities
Net assets
379,284
337,295
Called up share capital
1
1
Profit and loss account
379,283
337,294
Shareholders' funds
379,284
337,295
For the year 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 director acknowledges his 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 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 7 January 2026 and were signed on its behalf by
BARKER, Stewart John
Director
Company Registration No. SC430403
ALBANY TECHNICAL SERVICES LIMITED
Notes to the Accounts
for the year ended 31 August 2025
ALBANY TECHNICAL SERVICES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC430403. The registered office is 25 JESMOND CIRCLE, BRIDGE OF DON, ABERDEEN, AB22 8WX, SCOTLAND.
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 in accordance with Financial Reporting Standard 102.
The accounts are presented in £ sterling.
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.
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:
Plant & machinery
25% on cost
The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus he continues to adopt the going concern basis of accounting in preparation of annual financial statements.
ALBANY TECHNICAL SERVICES LIMITED
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
At 1 September 2024
20,109
At 1 September 2024
19,003
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
10,444
14,326
Loans from directors
28,793
26,780
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).