Airdrie Mechanical Services Ltd

Airdrie Mechanical Services Ltd
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2026

Principal activities

The companys principal activity during the year was that of plumbing and HVAC services.

Directors

The directors who served the company throughout the year were as follows:

Mark Sneddon

Scott George Reilly

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Mark Sneddon
Director

Date approved: 04 June 2026

Airdrie Mechanical Services Ltd Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Libratum Accountancy Ltd 31 March 2026 .................................................... Craig Stirling MAAT Libratum Accountancy Ltd 96-98 Forrest Street Clarkston Airdrie Lanarkshire ML6 7AG 04 June 2026 3

Airdrie Mechanical Services Ltd
Accountants' Report
For the year ended 31 March 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Libratum Accountancy Ltd
31 March 2026

....................................................
Craig Stirling MAAT
Libratum Accountancy Ltd
96-98 Forrest Street
Clarkston
Airdrie
Lanarkshire
ML6 7AG
04 June 2026

Registered Number: SC660094 Airdrie Mechanical Services Ltd
Balance Sheet
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	152,762	141,980
		152,762	141,980
Current assets
Stocks	4	2,843	72,340
Debtors	5	404,312	338,510
Cash at bank and in hand		376,526	285,484
		783,681	696,334
Creditors: amount falling due within one year	6	(596,558)	(503,119)
Net current assets		187,123	193,215

Total assets less current liabilities		339,885	335,195
Creditors: amount falling due after more than one year	7	(41,905)	(45,776)
Provisions for liabilities	8	(1,531)	(1,144)
Net assets		296,449	288,275

Capital and reserves
Called up share capital	9	3	3
Profit and loss account		296,446	288,272
Shareholders' funds		296,449	288,275

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 04 June 2026 and were signed on its behalf by:

-------------------------------
Mark Sneddon
Director

Airdrie Mechanical Services Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Airdrie Mechanical Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC660094, registration address Moffat Business Centre, 96-98 Forrest Street, Airdrie, ML6 7AG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

25% SL

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 21 (2025 : 25).

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 April 2025	263,765	263,765
Additions	93,111	93,111
Disposals	(19,245)	(19,245)
At 31 March 2026	337,631	337,631
Depreciation
At 01 April 2025	121,785	121,785
Charge for year	72,706	72,706
On disposals	(9,622)	(9,622)
At 31 March 2026	184,869	184,869
Net book values
Closing balance as at 31 March 2026	152,762	152,762
Opening balance as at 01 April 2025	141,980	141,980

Stocks

	2026 £		2025 £
Work in Progress	2,843		72,340
	2,843		72,340

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	234,275	62,530
Other Debtors	170,037	275,980
	404,312	338,510

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	260,577	279,783
Amounts Owed to Group Undertakings	129,419	4,139
Taxation and Social Security	144,664	177,487
Obligations under HP/Financial Leases	58,586	38,331
Other Creditors	3,312	3,379
	596,558	503,119

Creditors: amount falling due after more than one year

	2026 £		2025 £
Obligations under HP/Financial Leases	41,905		45,776
	41,905		45,776

Provisions for liabilities

	2026 £		2025 £
Pension Provisions	1,531		1,144
	1,531		1,144

Share Capital

Allotted, called up and fully paid	2026 £	2025 £
2 Class A shares of £1.00 each	2	2
1 Class B share of £1.00 each	1	1
	3	3


Registered Number: SC660094
Scotland
AIRDRIE MECHANICAL SERVICES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026