HCE Services Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC401866

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		75,996		55,528

			75,996		55,528
CURRENT ASSETS
Debtors	5	55,327		44,203
Cash at bank and in hand		10,662		8,938

		65,989		53,141
Creditors: Amounts Falling Due Within One Year	6	(63,069 )		(33,219 )

NET CURRENT ASSETS (LIABILITIES)			2,920		19,922

TOTAL ASSETS LESS CURRENT LIABILITIES			78,916		75,450

Creditors: Amounts Falling Due After More Than One Year	7		(136,393 )		(116,442 )

NET LIABILITIES			(57,477 )		(40,992 )

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			(57,487 )		(41,002 )

SHAREHOLDERS' FUNDS			(57,477)		(40,992)

Page 1

Page 2

HCE Services Group Ltd

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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 Profit and Loss Account.

On behalf of the board

Robert Donaldson

Director

16/01/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

HCE Services Group Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC401866 . The registered office is 29 High Street , Invergordon, IV18 0DG.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Computer Equipment	20% reducing balance

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transactions costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

...CONTINUED

Page 3

Page 4

HCE Services Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.5. Financial Instruments - continued

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price and are subsequently carried at amortised cost using the effect interest method, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2.6. Equity Instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs

2.7. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash at bank.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 July 2024	89,159
Additions	39,668
Disposals	(707 )

As at 30 June 2025	128,120

Depreciation
As at 1 July 2024	33,631
Provided during the period	18,635
Disposals	(142 )

As at 30 June 2025	52,124

Net Book Value
As at 30 June 2025	75,996

As at 1 July 2024	55,528

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	55,327	44,203

Page 4

Page 5

HCE Services Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,399	-
Trade creditors	4,290	5,679
Bank loans and overdrafts	6,000	6,000
Other creditors	15,309	9,541
Taxation and social security	26,071	11,999

	63,069	33,219

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	26,686	-
Bank loans	2,018	9,000
Other creditors	107,689	107,442

	136,393	116,442

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,399	-
Later than one year and not later than five years	26,686	-

	38,085	-

	38,085	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

Page 5