Barrmill Plant Services Limited 31/08/2025 iXBRL

Company registration number: SC330027

Barrmill Plant Services Limited

Unaudited filleted financial statements

31 August 2025

Barrmill Plant Services Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Barrmill Plant Services Limited

Directors and other information


	Director
		C Jackson


	Secretary	K Jackson


	Company number	SC330027


	Registered office	Duskview Cottage
		Dunlop Road
		Beith
		KA15 1HN


	Accountants	PMB Taxation Services
		6b Hunter Street
		The Village
		East Kilbride
		G74 4LZ

Barrmill Plant Services Limited

Accountants report to the director on the preparation of the

unaudited statutory financial statements of Barrmill Plant Services Limited

Year ended 31 August 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 August 2025 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

PMB Taxation Services

6b Hunter Street

The Village

East Kilbride

G74 4LZ

14 May 2026

Barrmill Plant Services Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	2,526,368		2,092,532
		_______		_______
			2,526,368		2,092,532

Current assets
Stocks		7,148		4,766
Debtors	7	151,227		133,547
Cash at bank and in hand		1,354,854		1,924,743
		_______		_______
		1,513,229		2,063,056
Creditors: amounts falling due
within one year	8	( 177,706)		( 142,592)
		_______		_______
Net current assets			1,335,523		1,920,464
			_______		_______
Total assets less current liabilities			3,861,891		4,012,996

			_______		_______
Net assets			3,861,891		4,012,996
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			3,861,791		4,012,896
			_______		_______
Shareholders funds			3,861,891		4,012,996
			_______		_______

For the year ending 31 August 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 financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

C Jackson

Director

Company registration number: SC330027

Barrmill Plant Services Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Duskview Cottage, Dunlop Road, Beith, KA15 1HN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 9 ).

5. Dividends

Equity dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	100,000	100,000
	_______	_______

6. Tangible assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 September 2024	1,154,665	2,877,888	4,032,553
Additions	300,490	516,659	817,149
Disposals	-	( 114,000)	( 114,000)
	_______	_______	_______
At 31 August 2025	1,455,155	3,280,547	4,735,702
	_______	_______	_______
Depreciation
At 1 September 2024	-	1,940,021	1,940,021
Charge for the year	-	357,071	357,071
Disposals	-	( 87,758)	( 87,758)
	_______	_______	_______
At 31 August 2025	-	2,209,334	2,209,334
	_______	_______	_______
Carrying amount
At 31 August 2025	1,455,155	1,071,213	2,526,368
	_______	_______	_______
At 31 August 2024	1,154,665	937,867	2,092,532
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	44,549	39,963
Other debtors	106,678	93,584
	_______	_______
	151,227	133,547
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	77,554	33,444
Corporation tax	( 14,536)	-
Social security and other taxes	14,949	18,849
Other creditors	99,739	90,299
	_______	_______
	177,706	142,592
	_______	_______

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Duskview Sales Limited	-	-	67,035	67,035
Eco Skips (Scotland) Limited	-	-	( 3,112)	( 3,112)
Barrmill Holdings Limited	( 186)	( 90,000)	9,814	10,000
	_______	_______	_______	_______