O'Neil Engineering Services (Scotland) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC397221

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		58		78

			58		78
CURRENT ASSETS
Debtors	5	31,497		32,276

		31,497		32,276
Creditors: Amounts Falling Due Within One Year	6	(4,332 )		(3,766 )

NET CURRENT ASSETS (LIABILITIES)			27,165		28,510

TOTAL ASSETS LESS CURRENT LIABILITIES			27,223		28,588

NET ASSETS			27,223		28,588

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			27,123		28,488

SHAREHOLDERS' FUNDS			27,223		28,588

Page 1

Page 2

O'Neil Engineering Services (Scotland) Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 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.

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

Mr Michael O'Neil

Director

01/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

O'Neil Engineering Services (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC397221 . The registered office is 83 Cadzow Street, Hamilton, ML3 6DY.

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. 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:

Fixtures & Fittings

25%RB

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	589

As at 31 March 2026	589

Depreciation
As at 1 April 2025	511
Provided during the period	20

As at 31 March 2026	531

Net Book Value
As at 31 March 2026	58

As at 1 April 2025	78

5. Debtors

	2026	2025 as restated
	£	£
Due within one year
Other debtors	31,497	32,276

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O'Neil Engineering Services (Scotland) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Trade creditors	(1 )	(2 )
Other creditors	1,344	779
Taxation and social security	2,989	2,989

	4,332	3,766

7. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Michael O'Neil	18,616	-	610	-	18,006

The above loan is unsecured, interest free and repayable on demand.