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Company Registration No. SC173406 (Scotland)
Centrifuge Maintenance Services Limited Unaudited accounts for the year ended 31 March 2026
Centrifuge Maintenance Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Centrifuge Maintenance Services Limited Company Information for the year ended 31 March 2026
Directors
A Lindsay E Kelly
Company Number
SC173406 (Scotland)
Registered Office
123 Balshagray Avenue Glasgow G11 7EG
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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Centrifuge Maintenance Services Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
6,861
363
Current assets
Inventories
127,000
127,000
Debtors
5
53,139
34,507
Cash at bank and in hand
327,750
278,368
507,889
439,875
Creditors: amounts falling due within one year
6
(277,606)
(198,594)
Net current assets
230,283
241,281
Total assets less current liabilities
237,144
241,644
Provisions for liabilities
Deferred tax
(1,304)
(69)
Net assets
235,840
241,575
Capital and reserves
Called up share capital
4
4
Profit and loss account
235,836
241,571
Shareholders' funds
235,840
241,575
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
A Lindsay Director Company Registration No. SC173406
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Centrifuge Maintenance Services Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Centrifuge Maintenance Services Limited is a private company, limited by shares, registered in Scotland, registration number SC173406. The registered office is 123 Balshagray Avenue, Glasgow, G11 7EG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover includes revenue earned from the sale of goods and the rendering of maintenance services.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Investments
Fixed asset investments are stated at cost.
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Centrifuge Maintenance Services Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2025
22,303
Additions
8,832
At 31 March 2026
31,135
Depreciation
At 1 April 2025
21,940
Charge for the year
2,334
At 31 March 2026
24,274
Net book value
At 31 March 2026
6,861
At 31 March 2025
363
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
52,289
33,657
Accrued income and prepayments
850
850
53,139
34,507
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
29,785
14,044
Trade creditors
17,242
2,176
Taxes and social security
40,189
23,047
Other creditors
65,573
60,802
Loans from directors
123,817
97,525
Accruals
1,000
1,000
277,606
198,594
7
Average number of employees
During the year the average number of employees was 5 (2025: 6).
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