Clan Mechanical Services Ltd - Filleted accounts

Registered number

12965121

Clan Mechanical Services Ltd

Filleted Accounts

31 October 2025

Clan Mechanical Services Ltd
Registered number:		12965121
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		290,600			290,422

Current assets
Debtors	4	1,500			1,500
Cash at bank and in hand		49,239			47,612
		50,739			49,112

Creditors: amounts falling due within one year	5	(97,218)			(183,741)

Net current liabilities			(46,479)			(134,629)

Net assets			244,121			155,793

Capital and reserves
Share premium			100			100
Profit and loss account			244,021			155,693

Shareholders' funds			244,121			155,793

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L R LEESON
Director
Approved by the board on 17 July 2026

Clan Mechanical Services Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			Not depreciated
	Motor van			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	288,794		2,600		14,615		306,009
	Additions	-		437		-		437
	At 31 October 2025	288,794		3,037		14,615		306,446

	Depreciation
	At 1 November 2024	-		971		14,616		15,587
	Charge for the year	-		259		-		259
	At 31 October 2025	-		1,230		14,616		15,846

	Net book value
	At 31 October 2025	288,794		1,807		(1)		290,600
	At 31 October 2024	288,794		1,629		(1)		290,422


4	Debtors					2025		2024
£							£

	Other debtors					1,500		1,500


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					30,567		36,221
	Other creditors					66,651		147,520
						97,218		183,741


6	Related party transactions and director's transactions

	At the beginning of the year the director owed £26,590 to the company which which was paid in full during the year under review.


7	Other information

	Clan Mechanical Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Ground Floor
	35 New England Road
	Brighton
	East Sussex
	BN1 4GG