REGISTERED NUMBER: SC639112 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Assure Catering Engineers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Stewart

MRS S Stewart

SECRETARY:

REGISTERED OFFICE:

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

REGISTERED NUMBER:

SC639112 (Scotland)

ACCOUNTANTS:

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

FIXED ASSETS

Tangible assets

4

63,858

53,423

CURRENT ASSETS

Debtors

5

174,898

173,568

Cash at bank and in hand

129,555

109,895

304,453

283,463

CREDITORS

Amounts falling due within one year

6

220,359

169,219

NET CURRENT ASSETS

84,094

114,244

TOTAL ASSETS LESS CURRENT LIABILITIES

147,952

167,667

CREDITORS

Amounts falling due after more than one year

7

22,960

18,002

NET ASSETS

124,992

149,665

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

124,891

149,564

124,992

149,665

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 January 2026 and were signed on its behalf by:

S J Stewart - Director

1.	STATUTORY INFORMATION

Assure Catering Engineers Ltd 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

-

33% on reducing balance and 25% on reducing balance

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 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

101,418

Additions

25,149

At 31 August 2025

126,567

DEPRECIATION

At 1 September 2024

47,995

Charge for year

14,714

At 31 August 2025

62,709

NET BOOK VALUE

At 31 August 2025

63,858

At 31 August 2024

53,423

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

Plant and

machinery

etc

£

COST

At 1 September 2024

63,198

Additions

22,621

At 31 August 2025

85,819

DEPRECIATION

At 1 September 2024

25,066

Charge for year

10,475

At 31 August 2025

35,541

NET BOOK VALUE

At 31 August 2025

50,278

At 31 August 2024

38,132

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

174,898

173,568

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

13,642

11,719

Trade creditors

124,655

8,535

Taxation and social security

79,014

93,475

Other creditors

3,048

55,490

220,359

169,219

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

22,960

18,002