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Registered number: SC290382
MULRANEY ENGINEERING LTD.
Unaudited Financial Statements
For The Year Ended 14 September 2025
MULRANEY ENGINEERING LTD.
Contents
Contents

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

Page 1
MULRANEY ENGINEERING LTD.
Balance Sheet
As At 14 September 2025
Balance Sheet
Registered number: SC290382

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 42,188 |  | 1,564
|  |  | 42,188 |  | 1,564
CURRENT ASSETS
Debtors | 5 | 30,714 |  | 23,261 |
Cash at bank and in hand |  | 23,500 |  | 43,485 |
|  | 54,214 |  | 66,746 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,285 ) |  | (21,727 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 47,929 |  | 45,019
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 90,117 |  | 46,583
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (33,867 ) |  | -
NET ASSETS |  |  | 56,250 |  | 46,583
CAPITAL AND RESERVES
Called up share capital | 9 |  | 3 |  | 3
Profit and Loss Account |  |  | 56,247 |  | 46,580
SHAREHOLDERS' FUNDS |  |  | 56,250 |  | 46,583

Page 1
Page 2
MULRANEY ENGINEERING LTD.
Balance Sheet (continued)
As At 14 September 2025
For the year ending 14 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Mrs Vicki Simpson Director
1st June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MULRANEY ENGINEERING LTD.
Notes to the Financial Statements
For The Year Ended 14 September 2025
Notes to the Financial Statements
1. General Information
MULRANEY ENGINEERING LTD. is a private company, limited by shares, incorporated in Scotland, registered number SC290382 . The registered office is 15 Ashley Grove, Bellshill, Lanarkshire, ML4 3PL.
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, net of discounts and value added 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 rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 33% Straight Line
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 33% Straight Line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
MULRANEY ENGINEERING LTD.
Notes to the Financial Statements (continued)
For The Year Ended 14 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 15 September 2024 | 5,994 | - | - | 5,994
Additions | - | 48,860 | 863 | 49,723
Disposals | (1,968 ) | - | - | (1,968 )
As at 14 September 2025 | 4,026 | 48,860 | 863 | 53,749
Depreciation
As at 15 September 2024 | 4,430 | - | - | 4,430
Provided during the period | 1,251 | 7,329 | 288 | 8,868
Disposals | (1,737 ) | - | - | (1,737 )
As at 14 September 2025 | 3,944 | 7,329 | 288 | 11,561
Net Book Value
As at 14 September 2025 | 82 | 41,531 | 575 | 42,188
As at 15 September 2024 | 1,564 | - | - | 1,564

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 2,765
Other debtors | 30,714 |  | 20,496
| 30,714 |  | 23,261

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,996 |  | -
Trade creditors | - |  | 459
Other creditors | - |  | 1,258
Taxation and social security | 2,289 |  | 20,010
| 6,285 |  | 21,727

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 33,867 |  | -

Page 4
Page 5
MULRANEY ENGINEERING LTD.
Notes to the Financial Statements (continued)
For The Year Ended 14 September 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,996 |  | -
Later than one year and not later than five years | 33,867 |  | -
| 37,863 |  | -
| 37,863 |  | -

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 15 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 14 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Vicki Mulraney | 18,263 | 1,132 | - | 17,131 | -

The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
Daniel Simpson Ltd.
Related Company
At the date of the balance sheet, £12,868 (2024: £1,868) was due from Daniel Simpson Ltd. a company incorporated in Scotland registered number SC309192. The director of Daniel Simpson Ltd., Mr Daniel Simpson, is a close family member of Vicki Simpson, a director of Mulraney Engineering Ltd.
The above loan is unsecured and repayable on demand.
Page 5