DS Mechanical & Construction Limited

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

Registered number: SC509740

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		14,465		14,465

			14,465		14,465
CURRENT ASSETS
Debtors	4	7,212		8,327
Cash at bank and in hand		250		250

		7,462		8,577
Creditors: Amounts Falling Due Within One Year	5	(1,953 )		(1,954 )

NET CURRENT ASSETS (LIABILITIES)			5,509		6,623

TOTAL ASSETS LESS CURRENT LIABILITIES			19,974		21,088

Creditors: Amounts Falling Due After More Than One Year	6		(6,359 )		(7,473 )

NET ASSETS			13,615		13,615

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			13,515		13,515

SHAREHOLDERS' FUNDS			13,615		13,615

Page 1

Page 2

DS Mechanical & Construction Limited

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

David Smart

Director

9th September 2026

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

1. General Information

DS Mechanical & Construction Limited is a private company, limited by shares, incorporated in Scotland, registered number SC509740 . The registered office is 26 Fulmar Court, Bishopbriggs, Glasgow, G64 1XA.

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. 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	No Depreciation
Fixtures & Fittings	No Depreciation
Computer Equipment	No Depreciation

3. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2025	9,425	1,945	3,095	14,465

As at 31 July 2026	9,425	1,945	3,095	14,465

Net Book Value
As at 31 July 2026	9,425	1,945	3,095	14,465

As at 1 August 2025	9,425	1,945	3,095	14,465

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	7,212	8,327

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	1
Bank loans and overdrafts	1,953	1,953

	1,953	1,954

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	6,359	7,473

Page 3

Page 4

DS Mechanical & Construction Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100