LY Mechanical Solutions Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: SC689430

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		88,544		26,210

			88,544		26,210
CURRENT ASSETS
Debtors	5	285,027		49,052
Cash at bank and in hand		41,978		14,244

		327,005		63,296
Creditors: Amounts Falling Due Within One Year	6	(322,471 )		(62,899 )

NET CURRENT ASSETS (LIABILITIES)			4,534		397

TOTAL ASSETS LESS CURRENT LIABILITIES			93,078		26,607

NET ASSETS			93,078		26,607

CAPITAL AND RESERVES
Called up share capital	7		2		2
Income Statement			93,076		26,605

SHAREHOLDERS' FUNDS			93,078		26,607

Page 1

Page 2

LY Mechanical Solutions Ltd

Statement of Financial Position (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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement.

On behalf of the board

Stephen Rowan

Director

12th May 2026

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

1. General Information

LY Mechanical Solutions Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC689430 . The registered office is Gallone & Co, 14 Newton Place, Glasgow, G3 7PY.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

2.3. 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:

Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: NIL)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	32,942	1,449	555	34,946
Additions	74,996	16,200	650	91,846

As at 31 March 2026	107,938	17,649	1,205	126,792

Depreciation
As at 1 April 2025	8,235	362	139	8,736
Provided during the period	24,925	4,321	266	29,512

As at 31 March 2026	33,160	4,683	405	38,248

Net Book Value
As at 31 March 2026	74,778	12,966	800	88,544

As at 1 April 2025	24,707	1,087	416	26,210

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LY Mechanical Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	210,049	39,757
Amounts owed by group undertakings	40,120	-
Other debtors	34,858	9,295

	285,027	49,052

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	245,031	53,371
Other creditors	77,440	9,528

	322,471	62,899

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2