ALCORE CONSTRUCTION NORTH EAST LIMITED


Director	KEANE, Robin Augustine


Registered Address	19 Adelphi Merchant Quarter
	Aberdeen
	AB11 5BL


Registered Number	SC506611 (Scotland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,632		1,996
			1,632		1,996
Current assets
Stocks	4	-		91,009
Debtors	5,6	652,350		708,960
Cash at bank and on hand		2,231		24,525
		654,581		824,494
Creditors amounts falling due within one year	7	(236,483)		(526,941)
Net current assets (liabilities)			418,098		297,553
Total assets less current liabilities			419,730		299,549
Creditors amounts falling due after one year	8		(386,694)		(244,374)
Net assets			33,036		55,175
Capital and reserves
Called up share capital			10		10
Profit and loss account			33,026		55,165
Shareholders' funds			33,036		55,175

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 July 2026, and are signed on its behalf by:

KEANE, Robin Augustine
Director
Registered Company No. SC506611

ALCORE CONSTRUCTION NORTH EAST LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	10

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 November 24	3,634	3,634
At 31 October 25	3,634	3,634
Depreciation and impairment
At 01 November 24	1,638	1,638
Charge for year	364	364
At 31 October 25	2,002	2,002
Net book value
At 31 October 25	1,632	1,632
At 31 October 24	1,996	1,996

4.	Stocks

	2025	2024
	£	£
Work in progress	-	91,009
Total	-	91,009

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	46,180	20,693
Prepayments and accrued income	145,370	145,369
Total	191,550	166,062

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	460,801	542,897
Total	460,801	542,897

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	30,371	32,589
Bank borrowings and overdrafts	5,844	5,844
Taxation and social security	161,901	188,438
Other creditors	35,643	295,346
Accrued liabilities and deferred income	2,724	4,724
Total	236,483	526,941


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	21,760	27,675
Other creditors	364,934	216,699
Total	386,694	244,374