REGISTERED NUMBER: SC365584 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Namron Engineering Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Wood

Mrs A Wood

REGISTERED OFFICE:

9 Carmelite Street

Banff

Aberdeenshire

AB45 1AF

REGISTERED NUMBER:

SC365584 (Scotland)

ACCOUNTANTS:

SBP

Accountants

9 Carmelite Street

Banff

Aberdeenshire

AB45 1AF

FIXED ASSETS

Tangible assets

4

-

29,996

CURRENT ASSETS

Debtors

5

46,516

47,517

Cash at bank

33,690

15,543

80,206

63,060

CREDITORS

Amounts falling due within one year

6

80,006

65,196

NET CURRENT ASSETS/(LIABILITIES)

200

(2,136

)

TOTAL ASSETS LESS CURRENT LIABILITIES

200

27,860

CREDITORS

Amounts falling due after more than one year

7

-

(21,615

)

PROVISIONS FOR LIABILITIES

-

(5,699

)

NET ASSETS

200

546

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

100

446

SHAREHOLDERS' FUNDS

200

546

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by:

Mr N Wood - Director

1.	STATUTORY INFORMATION

Namron Engineering Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 October 2024

39,995

Disposals

(39,995

)

At 30 September 2025

-

DEPRECIATION

At 1 October 2024

9,999

Eliminated on disposal

(9,999

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

29,996

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

39,995

Disposals

(39,995

)

At 30 September 2025

-

DEPRECIATION

At 1 October 2024

9,999

Eliminated on disposal

(9,999

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

29,996

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

11,738

13,280

Directors' current accounts

34,778

34,237

46,516

47,517

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

-

6,176

Trade creditors

1,381

-

Tax

76,788

57,328

Accrued expenses

1,837

1,692

80,006

65,196

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

-

21,615

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Mr N Wood and Mrs A Wood

Balance outstanding at start of year

34,237

39,349

Amounts advanced

50,922

47,634

Amounts repaid

(50,381

)

(52,746

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

34,778

34,237

9.	ULTIMATE CONTROLLING PARTY

The directors who own 100% of the share capital.