1 June 2025 false Taxfiler 2024.6 SC535437 business:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 SC535437 2025-05-31 SC535437 2025-06-01 2026-05-31 SC535437 business:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 SC535437 business:FilletedAccounts 2025-06-01 2026-05-31 SC535437 2026-05-31 SC535437 business:Director1 2025-06-01 2026-05-31 SC535437 business:RegisteredOffice 2025-06-01 2026-05-31 SC535437 2025-05-31 SC535437 core:WithinOneYear 2026-05-31 SC535437 core:WithinOneYear 2025-05-31 SC535437 core:AfterOneYear 2026-05-31 SC535437 core:AfterOneYear 2025-05-31 SC535437 core:ShareCapital core:PreviouslyStatedAmount 2026-05-31 SC535437 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 SC535437 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-05-31 SC535437 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 SC535437 core:PreviouslyStatedAmount 2026-05-31 SC535437 core:PreviouslyStatedAmount 2025-05-31 SC535437 business:SmallEntities 2025-06-01 2026-05-31 SC535437 countries:Scotland 2025-06-01 2026-05-31 SC535437 core:PlantMachinery 2025-06-01 2026-05-31 SC535437 core:PlantMachinery 2025-05-31 SC535437 core:PlantMachinery 2026-05-31 SC535437 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC535437 (Scotland)
Milne Mechanical Services Ltd Unaudited accounts for the year ended 31 May 2026
Milne Mechanical Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Milne Mechanical Services Ltd Company Information for the year ended 31 May 2026
Director
Greg Milne
Company Number
SC535437 (Scotland)
Registered Office
46 NORTH BIRBISTON ROAD LENNOXTOWN GLASGOW G66 7LZ SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
- 3 -
Milne Mechanical Services Ltd Statement of financial position as at 31 May 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
17,330
21,662
Current assets
Cash at bank and in hand
6,292
2,284
Creditors: amounts falling due within one year
5
(12,350)
(12,499)
Net current liabilities
(6,058)
(10,215)
Total assets less current liabilities
11,272
11,447
Creditors: amounts falling due after more than one year
6
(6,344)
(6,320)
Net assets
4,928
5,127
Capital and reserves
Called up share capital
1
1
Profit and loss account
4,927
5,126
Shareholders' funds
4,928
5,127
For the year ending 31 May 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 director acknowledges his 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 and authorised for issue on 25 June 2026 and were signed on its behalf by
Greg Milne Director Company Registration No. SC535437
- 4 -
Milne Mechanical Services Ltd Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Milne Mechanical Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC535437. The registered office is 46 NORTH BIRBISTON ROAD, LENNOXTOWN, GLASGOW, G66 7LZ, SCOTLAND.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
20 % Reducing
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 June 2025
66,836
At 31 May 2026
66,836
Depreciation
At 1 June 2025
45,174
Charge for the year
4,332
At 31 May 2026
49,506
Net book value
At 31 May 2026
17,330
At 31 May 2025
21,662
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
5,362
4,896
Taxes and social security
6,988
7,603
12,350
12,499
- 5 -
Milne Mechanical Services Ltd Notes to the Accounts for the year ended 31 May 2026
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
6,145
6,145
Loans from directors
199
175
6,344
6,320
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
- 6 -