Advance Structures Limited

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

Registered number: SC609601

		30 November 2025		30 November 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	1,568,295		575,636
Cash at bank and in hand		750,756		341,146

		2,319,051		916,782
Creditors: Amounts Falling Due Within One Year	5	(1,310,809 )		(504,206 )

NET CURRENT ASSETS (LIABILITIES)			1,008,242		412,576

TOTAL ASSETS LESS CURRENT LIABILITIES			1,008,242		412,576

NET ASSETS			1,008,242		412,576

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			1,008,142		412,476

SHAREHOLDERS' FUNDS			1,008,242		412,576

For the 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.

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

Mr James Shields

Director

26/08/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Advance Structures Limited is a private company, limited by shares, incorporated in Scotland, registered number SC609601 . The registered office is Caldergrove House, 4 Linnet Way, Strathclyde Business Park, Bellshill, ML4 3RA.

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. Financial Instruments

Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the financial instrument. The company holds basic financial instruments which comprise, trade and other debtors, cash and cash equivalents, trade and other creditors and related party loans.

Cash and cash equivalents comprise, cash in hand and deposits held in bank.

Trade and other debtors are initially recognised at the transaction price, including any transaction costs, less any provision for impairment. At the end of each year the company assesses whether there is evidence to indicate that the company will not be able to collect all of the amount due according to the original terms of the financial asset. The amount of any provision, if required, is recognised immediately in the statement of income and retained earnings.

Trade and other creditors are initially measured at the transaction price, including any transactions costs. Amounts that are payable within one year are measured at the undiscounted amount expected to be payable.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Advance Structures Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.4. Taxation - continued

Current and deferred tax are 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 and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

4. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Amounts recoverable on contracts	1,461,822	292,325
Other debtors	106,473	283,311

	1,568,295	575,636

5. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Trade creditors	416,744	141,482
Other creditors	661,401	207,006
Taxation and social security	232,664	155,718

	1,310,809	504,206

6. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

In the year to 30 November 2025 transactions with related parties were -

Turnover - £944,214 (2024 - £98,658) and Cost of Sales - £384,395 (2024 - £102,719).

Balances, due by and to related parties, at 30 November 2025 included Debtors totalling £883,967 (2024 - £41,000) and Creditors totalling £509,178 (2024 - £130,128).

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