Company registration number SC712171 (Scotland)
AM STRUCTURES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
AM STRUCTURES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
AM STRUCTURES LTD
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
22,882
4,608
Current assets
Debtors
4
51,918
88,872
Cash at bank and in hand
15,361
5,092
67,279
93,964
Creditors: amounts falling due within one year
5
(59,059)
(40,871)
Net current assets
8,220
53,093
Total assets less current liabilities
31,102
57,701
Creditors: amounts falling due after more than one year
6
(16,847)
(2,890)
Net assets
14,255
54,811
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
14,254
54,810
Total equity
14,255
54,811

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

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

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 15 January 2026
Mr A Muir
Director
Company registration number SC712171 (Scotland)
AM STRUCTURES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

AM Structures Ltd is a private company limited by shares incorporated in Scotland. The registered office is 134, Mansel Street, Glasgow, Scotland, G21 4HN.

1.1
Basis of preparation

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.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

AM STRUCTURES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.6
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Motor vehicles
£
Cost
At 1 November 2024
9,000
Additions
23,995
At 31 October 2025
32,995
Depreciation and impairment
At 1 November 2024
4,392
Depreciation charged in the year
5,721
At 31 October 2025
10,113
Carrying amount
At 31 October 2025
22,882
At 31 October 2024
4,608
AM STRUCTURES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
44,255
Other debtors
51,918
44,617
51,918
88,872
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
37,230
36,038
Other creditors
21,829
4,833
59,059
40,871
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
16,847
2,890
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
2025-10-31 2024-11-01 false false false 15 January 2026 CCH Software CCH Accounts Production 2025.300 The principal activity of the company continued to be that of a contractor.
Mr A Muir SC712171 2024-11-01 2025-10-31 SC712171 2025-10-31 SC712171 2024-10-31 SC712171 core:MotorVehicles 2025-10-31 SC712171 core:MotorVehicles 2024-10-31 SC712171 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 SC712171 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 SC712171 core:CurrentFinancialInstruments 2025-10-31 SC712171 core:CurrentFinancialInstruments 2024-10-31 SC712171 core:Non-currentFinancialInstruments 2025-10-31 SC712171 core:Non-currentFinancialInstruments 2024-10-31 SC712171 core:ShareCapital 2025-10-31 SC712171 core:ShareCapital 2024-10-31 SC712171 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC712171 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC712171 core:ShareCapitalOrdinaryShareClass1 2025-10-31 SC712171 core:ShareCapitalOrdinaryShareClass1 2024-10-31 SC712171 bus:Director1 2024-11-01 2025-10-31 SC712171 core:MotorVehicles 2024-11-01 2025-10-31 SC712171 2023-11-01 2024-10-31 SC712171 core:MotorVehicles 2024-10-31 SC712171 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 SC712171 bus:OrdinaryShareClass1 2025-10-31 SC712171 bus:OrdinaryShareClass1 2024-10-31 SC712171 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC712171 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC712171 bus:FRS102 2024-11-01 2025-10-31 SC712171 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC712171 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP