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Company Registration No. SC735874 (Scotland)
Track Civil Engineering Solutions Ltd Unaudited accounts for the year ended 31 August 2025
Track Civil Engineering Solutions Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Track Civil Engineering Solutions Ltd Company Information for the year ended 31 August 2025
Director
Altin Staka
Company Number
SC735874 (Scotland)
Registered Office
40 Bentinck Street Kilmarnock Ayrshire KA1 4AW Scotland
Accountants
MYVO Ltd 49 John Finnie Street Kilmarnock East Ayrshire KA1 1EE
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Track Civil Engineering Solutions Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
520,511
492,235
Current assets
Debtors
5
(258,970)
(296,392)
Cash at bank and in hand
233,345
248,295
(25,625)
(48,097)
Creditors: amounts falling due within one year
6
(113,090)
(391,190)
Net current liabilities
(138,715)
(439,287)
Total assets less current liabilities
381,796
52,948
Creditors: amounts falling due after more than one year
7
(31,559)
(30,398)
Net assets
350,237
22,550
Capital and reserves
Profit and loss account
350,237
22,550
Shareholders' funds
350,237
22,550
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 March 2026 and were signed on its behalf by
Altin Staka Director Company Registration No. SC735874
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Track Civil Engineering Solutions Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Track Civil Engineering Solutions Ltd is a private company, limited by shares, registered in Scotland, registration number SC735874. The registered office is 40 Bentinck Street, Kilmarnock, Ayrshire, KA1 4AW, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance method
Motor vehicles
25% reducing balance method
Computer equipment
25% reducing balance method
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
236,389
281,742
518,131
Additions
97,550
90,599
188,149
At 31 August 2025
333,939
372,341
706,280
Depreciation
At 1 September 2024
-
25,896
25,896
Charge for the year
66,788
93,085
159,873
At 31 August 2025
66,788
118,981
185,769
Net book value
At 31 August 2025
267,151
253,360
520,511
At 31 August 2024
236,389
255,846
492,235
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
(258,970)
(296,392)
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Track Civil Engineering Solutions Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
106,318
Trade creditors
19,876
17,587
Taxes and social security
136,517
244,776
Other creditors
(28,671)
(24,298)
Loans from directors
(14,632)
46,807
113,090
391,190
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
31,559
30,398
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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