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Registration number: SC698842

RJMC Mechanical Services Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

RJMC Mechanical Services Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

RJMC Mechanical Services Ltd

Company Information

Directors | Simone McEwan Peter McEwan

Company secretary | Simone McEwan

Registered office | 30 The Hallows Kirkcaldy Fife United Kingdom KY13BE

Accountants | Brown, Scott & Main 31 Townsend Place Kirkcaldy Fife KY1 1HB

RJMC Mechanical Services Ltd

(Registration number: SC698842)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 5,667 | 7,347
Current assets |  |  |
Stock | 5 | 6,000 | 6,000
Debtors | 6 | - | 14,000
Cash at bank and in hand |  | 6,813 | 2,565
|  | 12,813 | 22,565
Creditors: Amounts falling due within one year | 7 | (28,882) | (27,154)
Net current liabilities |  | (16,069) | (4,589)
Net (liabilities)/assets |  | (10,402) | 2,758
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | (10,404) | 2,756
Shareholders' (deficit)/funds |  | (10,402) | 2,758

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 February 2026 and signed on its behalf by:

......................................... Peter McEwan Director

RJMC Mechanical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
30 The Hallows
Kirkcaldy
Fife
KY13BE
United Kingdom

These financial statements were authorised for issue by the Board on 23 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The Company's functional and presentation currency is the pound sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales, returns, rebates and discounts.
The company recognises revenue when it is probable that future economic benefits will flow to the entity
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the year comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, less their residual value over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor Vehicle | 20% Straight Line

RJMC Mechanical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

2 | Accounting policies (continued)

Plant and Machinery | 20% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stock

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

The company operates defined contribution plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

RJMC Mechanical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

4 | Tangible assets

| Plant & Machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 June 2024 | 5,200 | 3,200 | 8,400
At 31 May 2025 | 5,200 | 3,200 | 8,400
Depreciation
At 1 June 2024 | 778 | 275 | 1,053
Charge for the year | 1,040 | 640 | 1,680
At 31 May 2025 | 1,818 | 915 | 2,733
Carrying amount
At 31 May 2025 | 3,382 | 2,285 | 5,667
At 31 May 2024 | 4,422 | 2,925 | 7,347

5 | Stock

| 2025 £ | 2024 £
Other inventories | 6,000 | 6,000

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | - | 14,000
| - | 14,000

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 352
Taxation and social security | 9,111 | 26,802
Accruals and deferred income | 2,000 | -
Other creditors | 17,771 | -
| 28,882 | 27,154

RJMC Mechanical Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £25,000.00 (2024 - £33,750.00) per ordinary share |  | 50,000 |  | 67,500