REGISTERED NUMBER: SC205036 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Building Civil Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T McGee

Mrs J McGee

REGISTERED OFFICE:

1 Campbell Lane

Hamilton

ML3 6DB

REGISTERED NUMBER:

SC205036 (Scotland)

ACCOUNTANTS:

Smith Inglis & Tait

1 Campbell Lane

Hamilton

ML3 6DB

FIXED ASSETS

Property, plant and equipment

4

179,413

73,986

CURRENT ASSETS

Debtors

5

1,069,607

700,435

Cash at bank and in hand

213,839

792,424

1,283,446

1,492,859

CREDITORS

Amounts falling due within one year

6

359,564

590,210

NET CURRENT ASSETS

923,882

902,649

TOTAL ASSETS LESS CURRENT LIABILITIES

1,103,295

976,635

CREDITORS

Amounts falling due after more than one year

7

115,600

9,764

NET ASSETS

987,695

966,871

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

2

2

Retained earnings

987,593

966,769

SHAREHOLDERS' FUNDS

987,695

966,871

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th June 2026 and were signed on its behalf by:

Mrs J McGee - Director

1.	STATUTORY INFORMATION

Building Civil Engineering Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 18 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1st April 2025

203,492

Additions

188,966

Disposals

(81,778

)

At 31st March 2026

310,680

DEPRECIATION

At 1st April 2025

129,506

Charge for year

63,131

Eliminated on disposal

(61,370

)

At 31st March 2026

131,267

NET BOOK VALUE

At 31st March 2026

179,413

At 31st March 2025

73,986

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st April 2025

189,058

Additions

188,966

Disposals

(81,778

)

At 31st March 2026

296,246

DEPRECIATION

At 1st April 2025

116,545

Charge for year

62,762

Eliminated on disposal

(61,370

)

At 31st March 2026

117,937

NET BOOK VALUE

At 31st March 2026

178,309

At 31st March 2025

72,513

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

325,474

529,746

Other debtors

744,133

170,689

1,069,607

700,435

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,667

10,000

Hire purchase contracts

54,883

23,287

Trade creditors

279,679

361,546

Taxation and social security

9,645

180,576

Other creditors

13,690

14,801

359,564

590,210

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,667

Hire purchase contracts

115,600

8,097

115,600

9,764

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2026 and 31st March 2025:

2026

2025

£

£

T McGee and Mrs J McGee

Balance outstanding at start of year

63

63,031

Amounts advanced

-

87,000

Amounts repaid

-

(149,968

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

63

63