Diamac Engineering Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC174433

		31 December 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		151,973		170,663

			151,973		170,663
CURRENT ASSETS
Stocks	5	22,395		36,327
Debtors	6	177,637		257,954
Cash at bank and in hand		429,448		157,497

		629,480		451,778
Creditors: Amounts Falling Due Within One Year	7	(329,821 )		(165,994 )

NET CURRENT ASSETS (LIABILITIES)			299,659		285,784

TOTAL ASSETS LESS CURRENT LIABILITIES			451,632		456,447

Creditors: Amounts Falling Due After More Than One Year	8		-		(13,627 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(37,470 )		(41,988 )

NET ASSETS			414,162		400,832

CAPITAL AND RESERVES
Called up share capital	10		1		1
Capital redemption reserve			3		3
Profit and Loss Account			414,158		400,828

SHAREHOLDERS' FUNDS			414,162		400,832

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Diamac Engineering Limited

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 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.

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 Profit and Loss Account.

On behalf of the board

S H Cowie

Director

20th May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Diamac Engineering Limited is a private company, limited by shares, incorporated in Scotland, registered number SC174433 . The registered office is Unit 4, Woodend Business Centre, Cowdenbeath, Fife, KY4 8HG.

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, excluding discounts, rebates, value

added tax and other sales taxes.

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 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:

Plant & Machinery	5% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the

extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those

in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been

enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be

recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.7. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme

are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the period was 8 (2024: 7)

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Diamac Engineering Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 31 December 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 September 2024	734,183	7,516	14,914	756,613
Additions	2,171	-	-	2,171
Disposals	(27,958 )	(7,516 )	(1,168 )	(36,642 )

As at 31 December 2025	708,396	-	13,746	722,142

Depreciation
As at 1 September 2024	565,573	7,325	13,052	585,950
Provided during the period	20,010	64	620	20,694
Disposals	(27,920 )	(7,389 )	(1,166 )	(36,475 )

As at 31 December 2025	557,663	-	12,506	570,169

Net Book Value
As at 31 December 2025	150,733	-	1,240	151,973

As at 1 September 2024	168,610	191	1,862	170,663

5. Stocks

	31 December 2025	31 August 2024
	£	£
Finished goods	22,395	36,327

6. Debtors

	31 December 2025	31 August 2024
	£	£
Due within one year
Trade debtors	168,114	248,252
Other debtors	9,523	9,702

	177,637	257,954

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 August 2024
	£	£
Net obligations under finance lease and hire purchase contracts	10,220	10,220
Trade creditors	18,853	35,058
Amounts owed to group undertakings	194,353	44,353
Other creditors	3,170	2,138
Taxation and social security	103,225	74,225

	329,821	165,994

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Diamac Engineering Limited

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 31 December 2025

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

	31 December 2025	31 August 2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	13,627

9. Obligations Under Finance Leases and Hire Purchase

	31 December 2025	31 August 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	10,220	10,220
Later than one year and not later than five years	-	13,627

	10,220	23,847

	10,220	23,847

10. Share Capital

	31 December 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	1	1

11. Parent Company

The company's ultimate parent company is Enerquip Manufacturing Limited and its registered office is 5 Carden Place, Aberdeen, AB10 1UT.

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