EDINBURGH CORE CUTTING SERVICES LIMITED

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: SC200010

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		33,875		36,820

			33,875		36,820
CURRENT ASSETS
Debtors	5	262,331		248,963
Cash at bank and in hand		1,515		16,459

		263,846		265,422
Creditors: Amounts Falling Due Within One Year	6	(114,851 )		(75,520 )

NET CURRENT ASSETS (LIABILITIES)			148,995		189,902

TOTAL ASSETS LESS CURRENT LIABILITIES			182,870		226,722

Creditors: Amounts Falling Due After More Than One Year	7		(7,104 )		(14,048 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,468 )		(9,205 )

NET ASSETS			167,298		203,469

CAPITAL AND RESERVES
Called up share capital	8		1		1
Income Statement			167,297		203,468

SHAREHOLDERS' FUNDS			167,298		203,469

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EDINBURGH CORE CUTTING SERVICES LIMITED

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Michael Wishart

Director

15 April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

EDINBURGH CORE CUTTING SERVICES LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC200010 . The registered office is 7d Pentland Industrial Estate, Loanhead, EH20 9QH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Motor Vehicles	25% straight line
Computer Equipment	33.3% straight line

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 10)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	159,023	12,691	1,632	173,346
Additions	-	17,500	359	17,859

As at 31 March 2026	159,023	30,191	1,991	191,205

Depreciation
As at 1 April 2025	134,463	1,410	653	136,526
Provided during the period	11,129	9,091	584	20,804

As at 31 March 2026	145,592	10,501	1,237	157,330

...CONTINUED

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EDINBURGH CORE CUTTING SERVICES LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	13,431	19,690	754	33,875

As at 1 April 2025	24,560	11,281	979	36,820

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	112,380	124,904
Amounts owed by participating interests	107,310	107,310
Other debtors	42,641	16,749

	262,331	248,963

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	26,026	18,238
Bank loans and overdrafts	8,333	8,333
Other creditors	9,022	7,128
Taxation and social security	71,470	41,821

	114,851	75,520

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	7,104	14,048

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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