REGISTERED NUMBER: SC170505 (Scotland)

Financial Statements for the Year Ended 30 November 2025

for

D A Riddoch Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D A Riddoch

SECRETARY:

Mrs M J Riddoch

REGISTERED OFFICE:

Crowhillock

Longmanhill

Banff

AB45 3SS

REGISTERED NUMBER:

SC170505 (Scotland)

ACCOUNTANT:

James S. Lessells

Middle Third

Strichen

Fraserburgh

AB43 6RJ

BANKERS:

Fraserburgh (A) Branch

62 Broad Sreet

Fraserburgh

AB43 9AS

FIXED ASSETS

Tangible assets

4

47,811

78,228

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

5

40,607

39,861

Cash at bank

250,696

208,519

293,303

250,380

CREDITORS

Amounts falling due within one year

6

86,328

67,716

NET CURRENT ASSETS

206,975

182,664

TOTAL ASSETS LESS CURRENT LIABILITIES

254,786

260,892

PROVISIONS FOR LIABILITIES

7

5,187

18,128

NET ASSETS

249,599

242,764

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

249,499

242,664

SHAREHOLDERS' FUNDS

249,599

242,764

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 August 2026 and were signed by:

D A Riddoch - Director

1.	STATUTORY INFORMATION

D A Riddoch Engineering Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

50% on cost, 25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

37,578

220,424

258,002

DEPRECIATION

At 1 December 2024

9,763

170,011

179,774

Charge for year

751

29,666

30,417

At 30 November 2025

10,514

199,677

210,191

NET BOOK VALUE

At 30 November 2025

27,064

20,747

47,811

At 30 November 2024

27,815

50,413

78,228

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

40,607

39,861

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

19,020

10,803

Other creditors

67,308

56,913

86,328

67,716

7.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

5,187

18,128

Deferred

tax

£

Balance at 1 December 2024

18,128

Credit to Income Statement during year

(12,941

)

Balance at 30 November 2025

5,187