EDC AIR COMPRESSORS LIMITED


Directors	BROWN, Nicholas Mark S
	GUTHRIE, John Richard
	HOOD, Simon Leonard
	MCCULLOUGH, David Alistair
	MILLS, Julian Rice


Company Secretary	HOOD, Simon


Registered Address	45 Kilpatrick Drive Riverfront
	Erskine
	PA8 7 AF


Registered Number	SC535880 (Scotland)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	3	54,727		54,777
Debtors	4	108,097		292,678
Cash at bank and on hand		62,858		58,552
		225,682		406,007
Creditors amounts falling due within one year	5	(224,380)		(530,870)
Net current assets (liabilities)			1,302		(124,863)
Total assets less current liabilities			1,302		(124,863)
Net assets			1,302		(124,863)
Capital and reserves
Called up share capital			98		98
Other reserves			850		-
Profit and loss account			354		(124,961)
Shareholders' funds			1,302		(124,863)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 July 2026, and are signed on its behalf by:

HOOD, Simon Leonard
Director
Registered Company No. SC535880

EDC AIR COMPRESSORS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects. The directors consider there are no such significant judgements.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects. 

The directors consider there are no such significant judgements.

	Turnover policy
	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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 policy

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/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

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.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Share-based payments
	The Company participates in a Share Incentive Plan operated by its parent undertaking, under which equity instruments of the parent company are granted to certain employees of the Company. The arrangement is accounted for as an equity-settled share-based payment in accordance with FRS 102 Section 26. The fair value of the equity instruments granted is measured at the grant date and recognised as an employee expense over the period during which the employees become unconditionally entitled to the awards. The charge is recognised within staff costs, with a corresponding increase in equity, representing a capital contribution from the parent undertaking. No liability is recognised by the Company in respect of these awards, as equity instruments are issued by the parent undertaking. The expense recognised is not subsequently remeasured for changes in the market value of the parent's shares.

Share-based payments

The Company participates in a Share Incentive Plan operated by its parent undertaking, under which equity instruments of the parent company are granted to certain employees of the Company.  The arrangement is accounted for as an equity-settled share-based payment in accordance with FRS 102 Section 26.

The fair value of the equity instruments granted is measured at the grant date and recognised as an employee expense over the period during which the employees become unconditionally entitled to the awards.  The charge is recognised within staff costs, with a corresponding increase in equity, representing a capital contribution from the parent undertaking.

No liability is recognised by the Company in respect of these awards, as equity instruments are issued by the parent undertaking.  The expense recognised is not subsequently remeasured for changes in the market value of the parent's shares.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Stocks and work in progress

Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). 

At each date of Statement of Financial Position, stocks are assessed for impairment.  If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell.  The impairment loss is recognised immediately in the Income Statement.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		4

3.	Stocks

	2025	2024
	£	£
Work in progress	17,067	18,760
Finished goods	37,660	36,017
Total	54,727	54,777

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	35,767	108,594
Other debtors	72,330	184,084
Total	108,097	292,678

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	27,590	57,277
Taxation and social security	13,706	22,929
Other creditors	183,084	450,664
Total	224,380	530,870

6.	Capital commitments
	Along with its fellow subsidiaries, the company has provided a cross guarantee for a loan due by it's parent company, EDC Integrated Limited. The loan balance outstanding at 31 December 2025 is £331,679. The lender holds a floating charge over the undertaking of the company.