AMS SCOTLAND LIMITED - Filleted accounts

Registered number

SC312105

AMS SCOTLAND LIMITED

Filleted Accounts

31 December 2025

AMS SCOTLAND LIMITED
Registered number:		SC312105
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	5		198,141			230,606
Investments	6		1			1
			198,142			230,607

Current assets
Debtors	7	-			39,478
Cash at bank and in hand		412,971			337,314
		412,971			376,792

Creditors: amounts falling due within one year	8	(144,958)			(90,086)

Net current assets			268,013			286,706

Total assets less current liabilities			466,155			517,313

Creditors: amounts falling due after more than one year	9		(65,919)			(92,234)

Provisions for liabilities	10		(37,647)			(43,727)


Net assets			362,589			381,352

Capital and reserves
Called up share capital			100			3
Profit and loss account			362,489			381,349

Shareholders' funds			362,589			381,352

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




William Mitchell
Director
Approved by the board on 28 May 2026

AMS SCOTLAND LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.

2




	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.






3	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					21		15


4	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							188,000
	At 31 December 2025							188,000

	Amortisation
	At 1 January 2025							188,000
	At 31 December 2025							188,000

	Net book value
	At 31 December 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 7 years.


5	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 January 2025			96,107		390,604		486,711
	Additions			1,900		40,299		42,199
	Disposals			-		(36,400)		(36,400)
	At 31 December 2025			98,007		394,503		492,510

	Depreciation
	At 1 January 2025			56,536		199,569		256,105
	Charge for the year			10,367		55,658		66,025
	On disposals			-		(27,761)		(27,761)
	At 31 December 2025			66,903		227,466		294,369

	Net book value
	At 31 December 2025			31,104		167,037		198,141
	At 31 December 2024			39,571		191,035		230,606




6	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025							1

	At 31 December 2025							1

	Historical cost
	At 1 January 2025							1
	At 31 December 2025							1



7	Debtors					2025		2024
£							£

	Other debtors					-		39,478


8	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					5,637		5,800
	Obligations under finance lease and hire purchase contracts					37,674		30,775
	Trade creditors					803		727
	Taxation and social security costs					81,366		44,457
	Other creditors					19,478		8,327
						144,958		90,086

8	Directors loan account
	Included in other creditors is the sum of £ 17227 (£6757 - 2024) for
	Directors loan account which is repayable upon demand.



9	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					20,033		24,673
	Obligations under finance lease and hire purchase contracts					45,886		67,561
						65,919		92,234




10	Deferred tax					Current year	Comp year
£							£
	B/fwd					43,727		24,860
	Charged to profit and loss					(6,080)		18,867
	Charged to other comprehensive income					-		-

						37,647		43,727

10	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Ryan Mitchell
	Loan 1	39,477		133,412		(172,890)		(1)

		39,477		133,412		(172,890)		(1)


11	Other information

	AMS SCOTLAND LIMITED is a private company limited by shares and incorporated in Scotland. Its registered office is:
	Suite 5
	Milngavie Enterprise Centre
	Milngavie
	East Dunbartonshire
	G62 8PH