Company Registration No. SC226460 (Scotland)
Kincardine Manufacturing Services Limited
Unaudited accounts
for the year ended 31 December 2025
Kincardine Manufacturing Services Limited
Unaudited accounts
Contents
Kincardine Manufacturing Services Limited
Company Information
for the year ended 31 December 2025
Directors
Craig Roy Truscott
Graham Truscott
Kevin graham Truscott
Anastasio Johan Michael James VAN BILDERBEEK
Company Number
SC226460 (Scotland)
Registered Office
Sky House Broomhill Road
Spurryhillock Industrial Estate
Stonehaven
Aberdeenshire
AB39 2NH
Scotland
Accountants
A2Z Accounting Solutions Limited
26 Grandholm Grove
Aberdeen
AB22 8AX
Kincardine Manufacturing Services Limited
Statement of financial position
as at 31 December 2025
Tangible assets
1,395,715
1,281,772
Inventories
742,758
650,000
Debtors
1,132,651
1,282,064
Cash at bank and in hand
70,144
117,180
Creditors: amounts falling due within one year
(1,049,236)
(881,718)
Net current assets
896,317
1,167,526
Total assets less current liabilities
2,292,032
2,449,298
Creditors: amounts falling due after more than one year
(586,778)
(635,764)
Provisions for liabilities
Deferred tax
(7,714)
(127,042)
Net assets
1,697,540
1,686,492
Called up share capital
8
8
Share premium
735,000
735,000
Profit and loss account
962,532
951,484
Shareholders' funds
1,697,540
1,686,492
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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by
Craig Roy Truscott
Director
Company Registration No. SC226460
Kincardine Manufacturing Services Limited
Notes to the Accounts
for the year ended 31 December 2025
Kincardine Manufacturing Services Limited is a private company, limited by shares, registered in Scotland, registration number SC226460. The registered office is Sky House Broomhill Road, Spurryhillock Industrial Estate, Stonehaven, Aberdeenshire, AB39 2NH, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% on Cost
Plant & machinery
10% on Cost
Motor vehicles
10% on Cost
Computer equipment
20% on Cost
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable
net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
4
Intangible fixed assets
Goodwill
Kincardine Manufacturing Services Limited
Notes to the Accounts
for the year ended 31 December 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
771,421
783,753
45,305
1,600
1,602,079
Additions
-
229,166
-
-
229,166
At 31 December 2025
771,421
1,012,919
45,305
1,600
1,831,245
At 1 January 2025
28,184
277,591
14,067
465
320,307
Charge for the year
30,857
79,515
4,531
320
115,223
At 31 December 2025
59,041
357,106
18,598
785
435,530
At 31 December 2025
712,380
655,813
26,707
815
1,395,715
At 31 December 2024
743,237
506,162
31,238
1,135
1,281,772
Amounts falling due within one year
Trade debtors
1,016,232
895,620
Accrued income and prepayments
33,900
277,235
Other debtors
82,519
109,209
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
73,200
126,075
Obligations under finance leases and hire purchase contracts
139,040
119,915
Trade creditors
287,893
394,686
Taxes and social security
67,605
150,336
Other creditors
439,715
19,344
Loans from directors
(21,968)
(12,161)
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
356,060
432,166
Obligations under finance leases and hire purchase contracts
230,718
203,598
9
Average number of employees
During the year the average number of employees was 47 (2024: 47).