REGISTERED NUMBER: SC352830 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Marcus Brown Technical Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Brown

SECRETARY:

M Brown

REGISTERED OFFICE:

1 Perwinnes Wynd

Bridge of Don

Aberdeen

AB23 8LX

REGISTERED NUMBER:

SC352830 (Scotland)

ACCOUNTANTS:

Add Accountancy Limited

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Tangible assets

4

22,924

27,656

CURRENT ASSETS

Debtors

5

1,338

604

Cash at bank

62,043

68,594

63,381

69,198

CREDITORS

Amounts falling due within one year

6

43,258

46,510

NET CURRENT ASSETS

20,123

22,688

TOTAL ASSETS LESS CURRENT LIABILITIES

43,047

50,344

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

43,046

50,343

SHAREHOLDERS' FUNDS

43,047

50,344

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 January 2026 and were signed by:

M Brown - Director

1.	STATUTORY INFORMATION

Marcus Brown Technical Services 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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

52,076

Additions

999

At 30 April 2025

53,075

DEPRECIATION

At 1 May 2024

24,420

Charge for year

5,731

At 30 April 2025

30,151

NET BOOK VALUE

At 30 April 2025

22,924

At 30 April 2024

27,656

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

1,338

604

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

23,456

25,986

Taxation and social security

18,457

16,781

Other creditors

1,345

3,743

43,258

46,510