R.I.G. Fabrication Limited
(formerly BTT Fabrication Limited)
Registered number
SC351417
Filleted Accounts
31 July 2025

R.I.G. Fabrication Limited
Registered number: | SC351417
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 1,327 |  |  | -
Current assets
Stocks |  |  | 1,569 |  |  | 12,072
Debtors | 4 |  | 27,961 |  |  | 46,482
Cash at bank and in hand |  |  | 28,780 |  |  | 10,840
|  |  | 58,310 |  |  | 69,394
Creditors: amounts falling due within one year | 5 |  | (46,857) |  |  | (77,779)
Net current assets/(liabilities) |  |  |  | 11,453 |  |  | (8,385)
Total assets less current liabilities |  |  |  | 12,780 |  |  | (8,385)
Creditors: amounts falling due after more than one year | 6 |  |  | (134,510) |  |  | (138,771)
Net liabilities |  |  |  | (121,730) |  |  | (147,156)
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (121,731) |  |  | (147,157)
Shareholder's funds |  |  |  | (121,730) |  |  | (147,156)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
John Webb
Director
Approved by the board on 10 January 2026

R.I.G. Fabrication Limited
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 11 |  | 11
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 August 2024 | 22,701
| Additions | 1,769
| At 31 July 2025 | 24,470
| Depreciation
| At 1 August 2024 | 22,701
| Charge for the year | 442
| At 31 July 2025 | 23,143
| Net book value
| At 31 July 2025 | 1,327
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 26,761 |  | 45,282
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 1,200 |  | 1,200
|  |  |  |  |  | 27,961 |  | 46,482
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 3,162 |  | 4,755
| Trade creditors | 3,994 |  | 18,782
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 30,000 |  | 45,000
| Taxation and social security costs | 6,141 |  | 4,702
| Other creditors | 3,560 |  | 4,540
|  |  |  |  |  | 46,857 |  | 77,779
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | - |  | 4,261
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 134,510 |  | 134,510
|  |  |  |  |  | 134,510 |  | 138,771
7 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured bank loans | 3,162 |  | 9,016
| The bank loans are secured by a standard security over the assets of the business.
8 | Related party transactions
| As at the balance sheet date there was an amount owing to the parent company in the sum of £134,510. The loan is unsecured, interest free and repayable on demand.
9 | Controlling party
| S&JW Holdings Limited, a company incorporated in Scotland with company number SC511814, is the controlling party by way of its owning 100% of the issued share capital.
10 | Other information
| R.I.G. Fabrication Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 1A Marnock Street
| Glasgow
| G40 2TU

R.I.G. Fabrication Limited SC351417 false 2024-08-01 2025-07-31 2025-07-31 VT Final Accounts February 2026 John Webb No description of principal activity SC351417 2023-08-01 2024-07-31 SC351417 core:WithinOneYear 2024-07-31 SC351417 core:AfterOneYear 2024-07-31 SC351417 core:ShareCapital 2024-07-31 SC351417 core:RetainedEarningsAccumulatedLosses 2024-07-31 SC351417 2024-08-01 2025-07-31 SC351417 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC351417 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC351417 bus:Director40 2024-08-01 2025-07-31 SC351417 1 2024-08-01 2025-07-31 SC351417 2 2024-08-01 2025-07-31 SC351417 core:PlantMachinery 2024-08-01 2025-07-31 SC351417 countries:England 2024-08-01 2025-07-31 SC351417 bus:FRS102 2024-08-01 2025-07-31 SC351417 bus:FilletedAccounts 2024-08-01 2025-07-31 SC351417 2025-07-31 SC351417 core:WithinOneYear 2025-07-31 SC351417 core:AfterOneYear 2025-07-31 SC351417 core:ShareCapital 2025-07-31 SC351417 core:RetainedEarningsAccumulatedLosses 2025-07-31 SC351417 core:PlantMachinery 2025-07-31 SC351417 2024-07-31 SC351417 core:PlantMachinery 2024-07-31 iso4217:GBP xbrli:pure