REGISTERED NUMBER: SC486621 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Alltruck Crane Repairs & Sales Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

841,237

1,067,891

CURRENT ASSETS

Stocks

524,317

508,407

Debtors

5

520,359

337,150

Cash at bank and in hand

509,598

701,854

1,554,274

1,547,411

CREDITORS

Amounts falling due within one year

6

(875,687

)

(1,059,602

)

NET CURRENT ASSETS

678,587

487,809

TOTAL ASSETS LESS CURRENT LIABILITIES

1,519,824

1,555,700

CREDITORS

Amounts falling due after more than one year

7

(151,540

)

(256,565

)

PROVISIONS FOR LIABILITIES

(179,122

)

(259,285

)

NET ASSETS

1,189,162

1,039,850

CAPITAL AND RESERVES

Called up share capital

200

200

Capital redemption reserve

100

100

Retained earnings

1,188,862

1,039,550

SHAREHOLDERS' FUNDS

1,189,162

1,039,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 14 May 2026 and were signed by:

Mr D Smith - Director

1.	STATUTORY INFORMATION

Alltruck Crane Repairs & Sales Ltd is a private company, limited by shares, domiciled in Scotland, registration number SC486621. The registered office is Unit 5, Gateway Business Park, Beancross Road, Grangemouth, FK3 8WX.

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 represents net invoiced sales of goods and services in respect of commercial crane sale and repair services excluding value added tax. Sales are recognised at the point at which the goods are transferred and the service is complete.

Tangible fixed assets and depreciation

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is represented by purchase price.

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.

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.

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

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.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

18,368

1,618,266

1,636,634

Additions

98,626

-

98,626

Disposals

-

(333,599

)

(333,599

)

At 30 September 2025

116,994

1,284,667

1,401,661

DEPRECIATION

At 1 October 2024

2,269

566,474

568,743

Charge for year

924

217,280

218,204

Eliminated on disposal

-

(226,523

)

(226,523

)

At 30 September 2025

3,193

557,231

560,424

NET BOOK VALUE

At 30 September 2025

113,801

727,436

841,237

At 30 September 2024

16,099

1,051,792

1,067,891

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

Plant and

machinery

etc

£

COST

At 1 October 2024

946,128

Disposals

(316,349

)

Transfer to ownership

(17,250

)

At 30 September 2025

612,529

DEPRECIATION

At 1 October 2024

407,181

Charge for year

99,282

Eliminated on disposal

(213,792

)

Transfer to ownership

(11,601

)

At 30 September 2025

281,070

NET BOOK VALUE

At 30 September 2025

331,459

At 30 September 2024

538,947

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

433,373

321,432

Other debtors

86,986

15,718

520,359

337,150

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

103,748

184,093

Trade creditors

589,153

643,823

Taxation and social security

177,898

59,597

Other creditors

4,888

172,089

875,687

1,059,602

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

151,540

256,565

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

255,288

440,658

Hire purchase creditors are secured on the assets to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the following amounts were advanced to director:-

M Shaw £85,000 (2024:- £10,000)