J Smith Engineering Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC413515

J SMITH ENGINEERING LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

J SMITH ENGINEERING LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

Contents	Page

Officers and professional advisers	1

Report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position and the notes to the financial statements	3

J SMITH ENGINEERING LTD

OFFICERS AND PROFESSIONAL ADVISERS

Director	Mr J Smith

Registered office	26-30 Marine Place
	Buckie
	AB56 1UT

Accountants	Ritsons
	Chartered accountants
	26-30 Marine Place
	Buckie
	Moray
	AB56 1UT

J SMITH ENGINEERING LTD

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF J SMITH ENGINEERING LTD

YEAR ENDED 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J Smith Engineering Ltd for the year ended 31 December 2025, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of J Smith Engineering Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of J Smith Engineering Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J Smith Engineering Ltd and its director for our work or for this report.

It is your duty to ensure that J Smith Engineering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J Smith Engineering Ltd. You consider that J Smith Engineering Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of J Smith Engineering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ritsons Chartered accountants

26-30 Marine Place Buckie Moray AB56 1UT

12 August 2026

J SMITH ENGINEERING LTD

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025	2024
	£	£
Fixed assets	9,068	9,922
	-------	-------

Current assets	26,188	28,665

Creditors: amounts falling due within one year	15,811	16,381
	--------	--------
NET CURRENT ASSETS	10,377	12,284
	--------	--------
TOTAL ASSETS LESS CURRENT LIABILITIES	19,445	22,206

Accruals and deferred income	1,200	1,200
	--------	--------
	18,245	21,006
	--------	--------

Capital and reserves	18,245	21,006
	--------	--------

Notes to the financial statements

1. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the board of directors and authorised for issue on 12 August 2026 , and are signed on behalf of the board by:

Mr J Smith
Director

Company registration number: SC413515

The company is a private company limited by shares, registered in Scotland.