IRIS Accounts Production v26.1.10.61 SC206385 Board of Directors Board of Directors 1.6.25 31.5.26 31.5.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC206385 2025-05-31 SC206385 2026-05-31 SC206385 2025-06-01 2026-05-31 SC206385 2024-05-31 SC206385 2024-06-01 2025-05-31 SC206385 2025-05-31 SC206385 ns15:Scotland 2025-06-01 2026-05-31 SC206385 ns14:PoundSterling 2025-06-01 2026-05-31 SC206385 ns10:Director1 2025-06-01 2026-05-31 SC206385 ns10:Director2 2025-06-01 2026-05-31 SC206385 ns10:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 SC206385 ns10:SmallEntities 2025-06-01 2026-05-31 SC206385 ns10:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 SC206385 ns10:SmallCompaniesRegimeForDirectorsReport 2025-06-01 2026-05-31 SC206385 ns10:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 SC206385 ns10:FullAccounts 2025-06-01 2026-05-31 SC206385 ns10:CompanySecretary1 2025-06-01 2026-05-31 SC206385 ns10:RegisteredOffice 2025-06-01 2026-05-31 SC206385 ns5:CurrentFinancialInstruments 2026-05-31 SC206385 ns5:CurrentFinancialInstruments 2025-05-31 SC206385 ns5:Non-currentFinancialInstruments 2026-05-31 SC206385 ns5:Non-currentFinancialInstruments 2025-05-31 SC206385 ns5:ShareCapital 2026-05-31 SC206385 ns5:ShareCapital 2025-05-31 SC206385 ns5:RetainedEarningsAccumulatedLosses 2026-05-31 SC206385 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 SC206385 ns5:ComputerEquipment 2025-06-01 2026-05-31 SC206385 ns5:ComputerEquipment 2025-05-31 SC206385 ns5:ComputerEquipment 2026-05-31 SC206385 ns5:ComputerEquipment 2025-05-31 SC206385 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-05-31 SC206385 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 SC206385 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-05-31 SC206385 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-05-31

REGISTERED NUMBER: SC206385 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

Struer Consulting Engineers Limited

| Struer Consulting Engineers Limited (Registered number: SC206385) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 4 |

| Struer Consulting Engineers Limited |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2026

| DIRECTORS: | G E Gray

| K Stevenson

| SECRETARY: | G E Gray

| REGISTERED OFFICE: | Moorpark House

| 11 Orton Place

| Glasgow

| Lanarkshire

| G51 2HF

| REGISTERED NUMBER: | SC206385 (Scotland)

| ACCOUNTANTS: | Burgoyne Carey

| Chartered Accountants

| Pavilion 2

| 3 Dava Street

| Broomloan Road

| Glasgow

| G51 2JA

| Struer Consulting Engineers Limited (Registered number: SC206385) |

BALANCE SHEET

31 MAY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,723 |  | 160 |  |

CURRENT ASSETS

Stocks | 161,629 |  | 96,879 |  |

Debtors | 5 | 258,107 |  | 252,571 |  |

Cash at bank | 376,682 |  | 242,733 |  |

796,418 |  | 592,183 |  |

CREDITORS

Amounts falling due within one year | 6 | 251,031 |  | 74,795 |  |

NET CURRENT ASSETS | 545,387 |  | 517,388 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 548,110 |  | 517,548 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 3,345 |  |

NET ASSETS | 548,110 |  | 514,203 |  |

CAPITAL AND RESERVES

Called up share capital | 27,000 |  | 27,000 |  |

Retained earnings | 521,110 |  | 487,203 |  |

SHAREHOLDERS' FUNDS | 548,110 |  | 514,203 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Struer Consulting Engineers Limited (Registered number: SC206385) |

BALANCE SHEET - continued

31 MAY 2026

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

G E Gray - Director

K Stevenson - Director

| Struer Consulting Engineers Limited (Registered number: SC206385) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

1. | STATUTORY INFORMATION

| Struer Consulting Engineers Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 amounts invoiced during the year net, exclusive of Value Added Tax.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on reducing balance

| STOCKS

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| HIRE PURCHASE AND LEASING COMMITMENTS

| 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.

| The company makes paymemts on behalf of the emplyees into various money purchase pension schemes.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2025 - 9 ) .

| Struer Consulting Engineers Limited (Registered number: SC206385) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2026

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 June 2025 | 10,901 |  |

| Additions | 3,665 |  |

| Disposals | (9,141 | ) |

| At 31 May 2026 | 5,425 |  |

| DEPRECIATION

| At 1 June 2025 | 10,741 |  |

| Charge for year | 1,102 |  |

| Eliminated on disposal | (9,141 | ) |

| At 31 May 2026 | 2,702 |  |

| NET BOOK VALUE

| At 31 May 2026 | 2,723 |  |

| At 31 May 2025 | 160 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 238,640 |  | 233,104 |  |

| Prepayments and accrued income | 19,467 |  | 19,467 |  |

258,107 |  | 252,571 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 3,343 |  | 10,000 |  |

| Trade creditors | 4,669 |  | 5,814 |  |

| Tax | 14,251 |  | 1,342 |  |

| Social security and other taxes | 9,856 |  | 9,383 |  |

| Pensions | 3,834 |  | 3,687 |  |

| VAT | 67,152 |  | 39,604 |  |

| Other creditors | 143,204 |  | 243 |  |

| Accrued expenses | 4,722 |  | 4,722 |  |

251,031 |  | 74,795 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | - |  | 3,345 |  |