Company registration number SC361683 (Scotland)
Ritchie Engineering and Design Limited
unaudited financial statements
for the year ended 31 May 2025
Pages for filing with registrar
Ritchie Engineering and Design Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Ritchie Engineering And Design Limited
Ritchie Engineering and Design Limited
Balance sheet
as at 31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
1
1
Net current assets
1
1
Capital and reserves
Called up share capital
4
1
1
Profit and loss reserves
5
-
0
-
0
Total equity
1
1

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 24 February 2026
D Ritchie
Director
Company Registration No. SC361683
Ritchie Engineering and Design Limited
Notes to the financial statements
for the year ended 31 May 2025
- 2 -
1
Accounting policies
Company information

Ritchie Engineering and Design Limited is a private company limited by shares incorporated in Scotland. The registered office is Carseview Road, Forfar, DD8 3BT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts due from group undertakings
1
1

There are no fixed repayment terms for amounts due from group undertakings and no interest applies.

Ritchie Engineering and Design Limited
Notes to the financial statements (continued)
for the year ended 31 May 2025
- 3 -
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1

The ordinary share carries full ownership, voting and equity rights.

5
Profit and loss reserves

Profit and loss reserves include all current and prior period retained profits and losses.

6
Parent company

The ultimate parent company is David Ritchie (Implements) Limited, a company incorporated in Great Britain and registered in Scotland.

There is no individual controlling party of David Ritchie (Implements) Limited.

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