Kem Drawing Services Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC210482

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		130,986		112,342

			130,986		112,342
CURRENT ASSETS
Debtors	5	169,118		174,900
Cash at bank and in hand		90,814		64,436

		259,932		239,336
Creditors: Amounts Falling Due Within One Year	6	(110,456 )		(96,235 )

NET CURRENT ASSETS (LIABILITIES)			149,476		143,101

TOTAL ASSETS LESS CURRENT LIABILITIES			280,462		255,443

Creditors: Amounts Falling Due After More Than One Year	7		(54,989 )		(71,923 )

NET ASSETS			225,473		183,520

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			225,373		183,420

SHAREHOLDERS' FUNDS			225,473		183,520

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Kem Drawing Services Ltd.

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Kevin McInally

Director

19/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kem Drawing Services Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC210482 . The registered office is 98 Hamilton Road, Motherwell, ML1 3DG.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Leasehold	10% straight line
Plant & Machinery	20% straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payabl.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

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Kem Drawing Services Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	13,270	127,160	4,894	35,352	180,676
Additions	-	-	-	39,810	39,810

As at 31 October 2025	13,270	127,160	4,894	75,162	220,486

Depreciation
As at 1 November 2024	2,818	27,374	4,590	33,552	68,334
Provided during the period	885	16,999	76	3,206	21,166

As at 31 October 2025	3,703	44,373	4,666	36,758	89,500

Net Book Value
As at 31 October 2025	9,567	82,787	228	38,404	130,986

As at 1 November 2024	10,452	99,786	304	1,800	112,342

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	35,105	89,949
Amounts owed by group undertakings	80,373	76,500
Other debtors	53,640	8,451

	169,118	174,900

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,963	25,963
Trade creditors	(1 )	(1 )
Other creditors	17,485	14,041
Taxation and social security	67,009	56,232

	110,456	96,235

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	54,989	71,923

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Kem Drawing Services Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	25,963	25,963
Later than one year and not later than five years	54,989	71,923

	80,952	97,886

	80,952	97,886

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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