REGISTERED NUMBER: SC304993 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

AMN CONTRACTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Candlin

SECRETARY:

Mrs M T Candlin

REGISTERED OFFICE:

27 Ingram Street

Glasgow

G1 1HA

REGISTERED NUMBER:

SC304993 (Scotland)

ACCOUNTANTS:

Kean Jarman & Company

Chartered Accountants

27 Ingram Street

Glasgow

G1 1HA

FIXED ASSETS

Tangible assets

4

20,245

36,606

CURRENT ASSETS

Stocks

25,000

24,311

Debtors

5

89,990

103,930

Cash at bank

39,501

22,404

154,491

150,645

CREDITORS

Amounts falling due within one year

6

41,435

44,979

NET CURRENT ASSETS

113,056

105,666

TOTAL ASSETS LESS CURRENT LIABILITIES

133,301

142,272

CREDITORS

Amounts falling due after more than one year

7

-

2,516

NET ASSETS

133,301

139,756

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

133,201

139,656

SHAREHOLDERS' FUNDS

133,301

139,756

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

J Candlin - Director

1.	STATUTORY INFORMATION

AMN Contracts 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

404

669

61,985

8,257

71,315

DEPRECIATION

At 1 September 2024

404

669

26,244

7,392

34,709

Charge for year

-

-

15,496

865

16,361

At 31 August 2025

404

669

41,740

8,257

51,070

NET BOOK VALUE

At 31 August 2025

-

-

20,245

-

20,245

At 31 August 2024

-

-

35,741

865

36,606

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

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

42,490

DEPRECIATION

At 1 September 2024

16,496

Charge for year

10,623

At 31 August 2025

27,119

NET BOOK VALUE

At 31 August 2025

15,371

At 31 August 2024

25,994

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

76,774

89,148

Other debtors

-

1,785

VAT

12,721

12,479

Prepayments and accrued income

495

518

89,990

103,930

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

2,516

9,097

Trade creditors

30,427

22,357

Social security and other taxes

3,563

3,896

Other creditors

3,633

4,119

Directors' current accounts

-

5,000

Accrued expenses

1,296

510

41,435

44,979

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

-

2,516

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire purchase contracts

2,516

11,613

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J Candlin.

John Candlin is considered to be the ultimate controlling party.