8 8 Crown Engineering Services Ltd SC189149 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is The principal activity of the company during the year was general mechanical engineering. Digita Accounts Production Advanced 6.30.9574.0 true SC189149 2024-11-01 2025-10-31 SC189149 2025-10-31 SC189149 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC189149 core:ShareCapital 2025-10-31 SC189149 core:CurrentFinancialInstruments 2025-10-31 SC189149 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 SC189149 core:LandBuildings core:OwnedOrFreeholdAssets 2025-10-31 SC189149 core:MotorVehicles 2025-10-31 SC189149 core:OfficeEquipment 2025-10-31 SC189149 core:PlantMachinery 2025-10-31 SC189149 bus:SmallEntities 2024-11-01 2025-10-31 SC189149 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC189149 bus:FilletedAccounts 2024-11-01 2025-10-31 SC189149 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC189149 bus:RegisteredOffice 2024-11-01 2025-10-31 SC189149 bus:Director1 2024-11-01 2025-10-31 SC189149 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 SC189149 bus:OrdinaryShareClass2 2024-11-01 2025-10-31 SC189149 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC189149 core:LandBuildings 2024-11-01 2025-10-31 SC189149 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC189149 core:MotorVehicles 2024-11-01 2025-10-31 SC189149 core:OfficeEquipment 2024-11-01 2025-10-31 SC189149 core:PlantMachinery 2024-11-01 2025-10-31 SC189149 countries:Scotland 2024-11-01 2025-10-31 SC189149 2024-10-31 SC189149 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-31 SC189149 core:MotorVehicles 2024-10-31 SC189149 core:OfficeEquipment 2024-10-31 SC189149 core:PlantMachinery 2024-10-31 SC189149 2023-11-01 2024-10-31 SC189149 2024-10-31 SC189149 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC189149 core:ShareCapital 2024-10-31 SC189149 core:CurrentFinancialInstruments 2024-10-31 SC189149 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 SC189149 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-31 SC189149 core:MotorVehicles 2024-10-31 SC189149 core:OfficeEquipment 2024-10-31 SC189149 core:PlantMachinery 2024-10-31 SC189149 bus:OrdinaryShareClass1 2023-11-01 2024-10-31 SC189149 bus:OrdinaryShareClass2 2023-11-01 2024-10-31 xbrli:pure iso4217:GBP

Registration number: SC189149

Crown Engineering Services Ltd
Unaudited Financial Statements
for the Year Ended 31 October 2025

Crown Engineering Services Ltd

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Crown Engineering Services Ltd

(Registration number: SC189149)
Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 423,819 | 412,080
Current assets |  |  |
Stocks |  | 18,271 | 22,277
Debtors | 5 | 274,042 | 165,511
Cash at bank and in hand |  | 1,239,597 | 1,480,195
|  | 1,531,910 | 1,667,983
Creditors: Amounts falling due within one year | 6 | (182,031) | (190,779)
Net current assets |  | 1,349,879 | 1,477,204
Total assets less current liabilities |  | 1,773,698 | 1,889,284
Provisions for liabilities |  | (50,420) | (46,352)
Net assets |  | 1,723,278 | 1,842,932
Capital and reserves |  |  |
Called up share capital |  | 200,000 | 200,000
Retained earnings |  | 1,523,278 | 1,642,932
Shareholders' funds |  | 1,723,278 | 1,842,932

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

Director's 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 Director acknowledges his 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 Director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 23 April 2026

Crown Engineering Services Ltd

(Registration number: SC189149)
Statement of Financial Position as at 31 October 2025

......................................... Mr Douglas M Robertson Director

Crown Engineering Services Ltd

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

1 | General information

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

The address of its registered office is:
328c Clepington Road
DUNDEE
DD3 8RZ

2 | Accounting policies

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 financial statements are prepared in sterling, which is the functional currency of the entity.

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/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
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 period comprises current and deferred 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.

Crown Engineering Services Ltd

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Property | 2% reducing balance
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% straight line
Office Equipment | 15% reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension 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.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Crown Engineering Services Ltd

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

3 | Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 8 (2024 - 8).

Crown Engineering Services Ltd

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

4 | Tangible assets

| Land and buildings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 325,801 | 234,580 | 9,278 | 165,816 | 735,475
Additions | - | 20,481 | - | 91,195 | 111,676
Disposals | - | (23,935) | (5,488) | (81,231) | (110,654)
At 31 October 2025 | 325,801 | 231,126 | 3,790 | 175,780 | 736,497
Depreciation
At 1 November 2024 | 99,128 | 144,490 | 1,941 | 77,836 | 323,395
Charge for the year | 4,533 | 14,294 | 1,099 | 41,180 | 61,106
Disposals | - | (18,472) | (2,390) | (50,961) | (71,823)
At 31 October 2025 | 103,661 | 140,312 | 650 | 68,055 | 312,678
Carrying amount
At 31 October 2025 | 222,140 | 90,814 | 3,140 | 107,725 | 423,819
At 31 October 2024 | 226,673 | 90,090 | 7,337 | 87,980 | 412,080

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 173,931 | 165,511
Prepayments | 90,000 | -
Other debtors | 10,111 | -
| 274,042 | 165,511

Crown Engineering Services Ltd

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

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 47,581 | 37,424
Taxation and social security | 12,765 | 70,424
Accruals and deferred income | 38,800 | 37,700
Other creditors | 82,885 | 45,231
| 182,031 | 190,779

7 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £0.71 (2024 - £0.60) per each Ordinary |  | 71,000 |  | 60,000
Final dividend of £0.74 (2024 - £0.65) per each Ordinary |  | 74,000 |  | 65,000
|  | 145,000 |  | 125,000