Registration number: SC189149

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