ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

Registered number: SC657631

AVTEK FAÇADES (MAINTENANCE & REPAIRS) LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

AVTEK FAÇADES (MAINTENANCE & REPAIRS) LIMITED

COMPANY INFORMATION

Directors	M Lawrie
	R J Shields
	M Golczyk
	P Lawrie
	V Shields


Registered number	SC657631


Registered office	Suite 2 Ellismuir House
	Ellismuir Way
	Uddingston
	G71 5PW


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

AVTEK FAÇADES (MAINTENANCE & REPAIRS) LIMITED

REGISTERED NUMBER: SC657631

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		31 January		30 September
		2026		2024
		£		£


Current assets
Debtors: amounts falling due within one year	4	263,974		100
Cash at bank and in hand		325,655		-
		589,629		100
Creditors: amounts falling due within one year		(521,078)		-
Net current assets			68,551		100
Total assets less current liabilities			68,551		100

Net assets			68,551		100

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		68,451	-
		68,551	100

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 July 2026.

M Lawrie	R J Shields
Director	Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

AVTEK FAÇADES (MAINTENANCE & REPAIRS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

1.	General information

Avtek Façades (Maintenance & Repairs) Limited is a private company, limited by shares, incorporated in Scotland with registration number SC657631. The registered office is Suite 2 Ellismuir House, Ellismuir Way, Uddingston, G71 5PW.

During the period, the company's accounting reference date was changed from 30 September to 31 January and therefore, the financial statements cover the sixteen month period ended 31 January 2026.

The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

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AVTEK FAÇADES (MAINTENANCE & REPAIRS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 5 (2024 - 5).

Page 3

AVTEK FAÇADES (MAINTENANCE & REPAIRS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2026

Debtors

					31 January	30 September
					2026	2024
					£	£


Other debtors	151,545	100
Amounts recoverable on long-term contracts	112,429	-
	263,974	100

Trade creditors	5,489	-
Other taxation and social security	41,199	-
Other creditors	471,890	-
Accruals and deferred income	2,500	-
	521,078	-

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

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