Silverfin false false 30/11/2025 01/12/2024 30/11/2025 Mr J M Cowan 05/11/2007 Mr P Naughton 05/11/2007 Mr B W Pitkethley 05/11/2007 04 August 2026 The principal activity of the Company during the financial year continued to be that of draughtsmen. SC333423 2025-11-30 SC333423 bus:Director1 2025-11-30 SC333423 bus:Director2 2025-11-30 SC333423 bus:Director3 2025-11-30 SC333423 2024-11-30 SC333423 core:CurrentFinancialInstruments 2025-11-30 SC333423 core:CurrentFinancialInstruments 2024-11-30 SC333423 core:ShareCapital 2025-11-30 SC333423 core:ShareCapital 2024-11-30 SC333423 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC333423 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC333423 core:Goodwill 2024-11-30 SC333423 core:Goodwill 2025-11-30 SC333423 core:PlantMachinery 2024-11-30 SC333423 core:ComputerEquipment 2024-11-30 SC333423 core:PlantMachinery 2025-11-30 SC333423 core:ComputerEquipment 2025-11-30 SC333423 bus:OrdinaryShareClass1 2025-11-30 SC333423 2024-12-01 2025-11-30 SC333423 bus:FilletedAccounts 2024-12-01 2025-11-30 SC333423 bus:SmallEntities 2024-12-01 2025-11-30 SC333423 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC333423 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC333423 bus:Director1 2024-12-01 2025-11-30 SC333423 bus:Director2 2024-12-01 2025-11-30 SC333423 bus:Director3 2024-12-01 2025-11-30 SC333423 core:Goodwill core:TopRangeValue 2024-12-01 2025-11-30 SC333423 core:PlantMachinery 2024-12-01 2025-11-30 SC333423 core:ComputerEquipment 2024-12-01 2025-11-30 SC333423 2023-12-01 2024-11-30 SC333423 core:Goodwill 2024-12-01 2025-11-30 SC333423 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 SC333423 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC333423 (Scotland)

# ACE STRUCTURAL DRAUGHTING LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

ACE STRUCTURAL DRAUGHTING LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

Contents

ACE STRUCTURAL DRAUGHTING LIMITED

## BALANCE SHEET

AS AT 30 NOVEMBER 2025
ACE STRUCTURAL DRAUGHTING LIMITED

## BALANCE SHEET (continued)

AS AT 30 NOVEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 15,000 |  | 22,500
Tangible assets | 4 | 1,180 |  | 1,388
|  | 16,180 |  | 23,888
Current assets |  |  |  |
Debtors | 5 | 57,684 |  | 57,107
Cash at bank and in hand |  | 68,076 |  | 79,095
|  | 125,760 |  | 136,202
Creditors: amounts falling due within one year | 6 | ( 84,547) |  | ( 88,974)
Net current assets |  | 41,213 |  | 47,228
Total assets less current liabilities |  | 57,393 |  | 71,116
Provision for liabilities | 7 | ( 295) |  | ( 347)
Net assets |  | 57,098 |  | 70,769
Capital and reserves |  |  |  |
Called-up share capital | 8 | 300 |  | 300
Profit and loss account |  | 56,798 |  | 70,469
Total shareholders' funds |  | 57,098 |  | 70,769

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Ace Structural Draughting Limited (registered number: SC333423) were approved and authorised for issue by the Board of Directors on 04 August 2026. They were signed on its behalf by:

Mr B W Pitkethley Director |

ACE STRUCTURAL DRAUGHTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
ACE STRUCTURAL DRAUGHTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Ace Structural Draughting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Dalziel Building, 7 Scott Street, Motherwell, ML1 1PN, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover from architectural services is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 20 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery | 15 % reducing balance
Computer equipment | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets which include cash in hand.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### 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.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 December 2024 | 150,000 |  | 150,000
At 30 November 2025 | 150,000 |  | 150,000
Accumulated amortisation |  |  |
At 01 December 2024 | 127,500 |  | 127,500
Charge for the financial year | 7,500 |  | 7,500
At 30 November 2025 | 135,000 |  | 135,000
Net book value |  |  |
At 30 November 2025 | 15,000 |  | 15,000
At 30 November 2024 | 22,500 |  | 22,500

#### 4. Tangible assets

| Plant and machinery |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 December 2024 | 4,497 |  | 24,123 |  | 28,620
At 30 November 2025 | 4,497 |  | 24,123 |  | 28,620
Accumulated depreciation |  |  |  |  |
At 01 December 2024 | 3,109 |  | 24,123 |  | 27,232
Charge for the financial year | 208 |  | 0 |  | 208
At 30 November 2025 | 3,317 |  | 24,123 |  | 27,440
Net book value |  |  |  |  |
At 30 November 2025 | 1,180 |  | 0 |  | 1,180
At 30 November 2024 | 1,388 |  | 0 |  | 1,388

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 55,377 |  | 55,876
Other debtors | 2,307 |  | 1,231
| 57,684 |  | 57,107

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 1,221 |  | 1,221
Taxation and social security | 59,968 |  | 66,320
Other creditors | 23,358 |  | 21,433
| 84,547 |  | 88,974

#### 7. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 295 |  | 347

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
300 Ordinary shares of £ 1.00 each | 300 |  | 300

#### 9. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts owed to key management personnel | 21,433 |  | 19,633

This loan is interest free and has no fixed repayment terms.