IAN BROWN ENGINEERING LTD.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC250374

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,537		31,382

			23,537		31,382
CURRENT ASSETS
Stocks	5	1,000		1,000
Cash at bank and in hand		35,746		34,648

		36,746		35,648
Creditors: Amounts Falling Due Within One Year	6	(24,349 )		(18,833 )

NET CURRENT ASSETS (LIABILITIES)			12,397		16,815

TOTAL ASSETS LESS CURRENT LIABILITIES			35,934		48,197

NET ASSETS			35,934		48,197

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			35,932		48,195

SHAREHOLDERS' FUNDS			35,934		48,197

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IAN BROWN ENGINEERING LTD.

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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

Ian Brown

Director

28/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

IAN BROWN ENGINEERING LTD. is a private company, limited by shares, incorporated in Scotland, registered number SC250374 . The registered office is Craigbeg, Durris, Banchory, Aberdeenshire, AB31 6DB.

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:

Plant & Machinery	25% RB
Motor Vehicles	25% RB
Fixtures & Fittings	25% RB

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

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IAN BROWN ENGINEERING LTD.

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 July 2025	43,322	46,546	3,458	93,326

As at 30 June 2026	43,322	46,546	3,458	93,326

Depreciation
As at 1 July 2025	34,497	25,933	1,514	61,944
Provided during the period	2,206	5,153	486	7,845

As at 30 June 2026	36,703	31,086	2,000	69,789

Net Book Value
As at 30 June 2026	6,619	15,460	1,458	23,537

As at 1 July 2025	8,825	20,613	1,944	31,382

5. Stocks

	2026	2025
	£	£
Stock	1,000	1,000

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	24,122	18,779
Taxation and social security	227	54

	24,349	18,833

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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