Company Registration No. SC539718 (Scotland)
Techmak Engineering Limited
Unaudited accounts
for the year ended 31 July 2025
Techmak Engineering Limited
Unaudited accounts
Contents
Techmak Engineering Limited
Company Information
for the year ended 31 July 2025
Directors
Krzysztof Artur Golab
Michael William Hill
Company Number
SC539718 (Scotland)
Registered Office
Workshop, Blackdog Croft
Blackdog, Bridge of Don
Aberdeen
AB23 8BT
Accountants
Granite Accountants (Aberdeen) Limited
2 Queens Road
Aberdeen
AB15 4ZT
Techmak Engineering Limited
Statement of financial position
as at 31 July 2025
Intangible assets
3,962
5,012
Tangible assets
64,591
74,426
Inventories
287,086
238,981
Cash at bank and in hand
1,195,694
831,852
Creditors: amounts falling due within one year
(313,416)
(337,404)
Net current assets
1,344,634
869,281
Total assets less current liabilities
1,413,187
948,719
Creditors: amounts falling due after more than one year
(4,351)
(14,806)
Provisions for liabilities
Deferred tax
(16,148)
(18,607)
Net assets
1,392,688
915,306
Called up share capital
100
100
Profit and loss account
1,392,588
915,206
Shareholders' funds
1,392,688
915,306
For the year ending 31 July 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 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 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 of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by
Michael William Hill
Director
Company Registration No. SC539718
Techmak Engineering Limited
Notes to the Accounts
for the year ended 31 July 2025
Techmak Engineering Limited is a private company, limited by shares, registered in Scotland, registration number SC539718. The registered office is Workshop, Blackdog Croft, Blackdog, Bridge of Don, Aberdeen, AB23 8BT.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Land & buildings
5 years straight line
Plant & machinery
5 years straight line
Motor vehicles
5 years reducing balance
Computer equipment
5 years straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Techmak Engineering Limited
Notes to the Accounts
for the year ended 31 July 2025
4
Intangible fixed assets
Other
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
18,011
21,675
83,069
8,659
131,414
Additions
7,543
731
-
550
8,824
Disposals
-
(1,283)
-
(242)
(1,525)
At 31 July 2025
25,554
21,123
83,069
8,967
138,713
At 1 August 2024
9,572
13,711
28,122
5,583
56,988
Charge for the year
3,147
3,055
10,989
975
18,166
On disposals
-
(915)
-
(117)
(1,032)
At 31 July 2025
12,719
15,851
39,111
6,441
74,122
At 31 July 2025
12,835
5,272
43,958
2,526
64,591
At 31 July 2024
8,439
7,964
54,947
3,076
74,426
Amounts falling due within one year
Trade debtors
156,576
124,004
Accrued income and prepayments
9,642
4,563
Techmak Engineering Limited
Notes to the Accounts
for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,398
10,086
Trade creditors
38,411
64,677
Taxes and social security
256,134
246,164
Other creditors
1,301
8,080
Loans from directors
6,640
8,397
8
Creditors: amounts falling due after more than one year
2025
2024
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).