Company registration number SC489386 (Scotland)
SPECIALIST FACADE SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
SPECIALIST FACADE SERVICES LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
SPECIALIST FACADE SERVICES LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
75,882
100,732
Current assets
Inventories
37,271
27,526
Trade and other receivables
4
78,376
224,963
Cash and cash equivalents
216,740
257,330
332,387
509,819
Current liabilities
5
(55,178)
(79,279)
Net current assets
277,209
430,540
Total assets less current liabilities
353,091
531,272
Non-current liabilities
6
(39,888)
(52,714)
Net assets
313,203
478,558
Equity
Called up share capital
7
115
200
Capital redemption reserve
85
-
0
Own shares
(150,000)
-
0
Retained earnings
463,003
478,358
Total equity
313,203
478,558
SPECIALIST FACADE SERVICES LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 23 June 2026 and are signed on its behalf by:
Mr R J Donkin
Director
Company registration number SC489386 (Scotland)
SPECIALIST FACADE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Specialist Facade Services Ltd is a private company limited by shares incorporated in Scotland. The registered office is 2 Melville Street, Falkirk, Scotland, FK1 1HZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% on reducing balance
Computers
33% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

Inventories held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

SPECIALIST FACADE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
3
Property, plant and equipment
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024 and 31 October 2025
7,103
4,762
154,250
166,115
Depreciation and impairment
At 1 November 2024
2,481
3,140
59,762
65,383
Depreciation charged in the year
693
535
23,622
24,850
At 31 October 2025
3,174
3,675
83,384
90,233
Carrying amount
At 31 October 2025
3,929
1,087
70,866
75,882
At 31 October 2024
4,622
1,622
94,488
100,732
SPECIALIST FACADE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
4
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
51,524
149,283
Other receivables
26,852
75,680
78,376
224,963
5
Current liabilities
2025
2024
£
£
Bank loans
-
0
5,000
Trade payables
10,598
10,139
Corporation tax
28,864
42,780
Other taxation and social security
1,749
1,900
Other payables
13,967
19,460
55,178
79,279
6
Non-current liabilities
2025
2024
£
£
Bank loans and overdrafts
-
0
3,750
Other payables
39,888
48,964
39,888
52,714
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A Shares of £1 each
85
85
85
85
Ordinary B Shares of £1 each
0
85
-
0
85
Ordianry C Shares of £1 each
20
20
20
20
Ordinary D Shares of £1 each
10
10
10
10
115
200
115
200

During the year, the company purchased 85 of its own Class B Ordinary shares for a total consideration of £150,000.

The purchased shares were subsequently cancelled and the nominal value of the cancelled shares was transferred to the capital redemption reserve

2025-10-31 2024-11-01 false false false 23 June 2026 CCH Software CCH Accounts Production 2026.100 The principal activity continued to be that of providing specialist construction services
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