IJDM TECHNICAL SERVICES LIMITED


Director	Iain Alexander Headrick McDonald


Company Secretary	Julie Dawn McDonald


Registered Address	Unit 1, Mountfleurie Industrial Estate
	Windygates Road
	Leven
	KY8 4AX


Registered Number	SC402987 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		9,401		36,467
			9,401		36,467
Current assets
Debtors	4	6,668		5,230
Cash at bank and on hand		71,566		32,506
		78,234		37,736
Creditors amounts falling due within one year	5	(78,933)		(382,291)
Net current assets (liabilities)			(699)		(344,555)
Total assets less current liabilities			8,702		(308,088)
Provisions for liabilities			(1,786)		(6,929)
Net assets			6,916		(315,017)
Capital and reserves
Called up share capital			2		2
Revaluation reserve			-		26,667
Profit and loss account			6,914		(341,686)
Shareholders' funds			6,916		(315,017)

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 Director acknowledges 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 Director on 23 September 2026, and are signed on its behalf by:

Iain Alexander Headrick McDonald
Director
Registered Company No. SC402987

IJDM TECHNICAL SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will not withdraw his directors loan account to the detriment of other creditors and will continue to support the company as required.

Going concern

The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed he will not withdraw his directors loan account to the detriment of other creditors and will continue to support the company as required.

	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 from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Office Equipment	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	133,890	-	133,890
Additions	-	2,413	2,413
Disposals	(114,750)	-	(114,750)
At 31 March 26	19,140	2,413	21,553
Depreciation and impairment
At 01 April 25	97,423	-	97,423
Charge for year	10,585	228	10,813
On disposals	(96,084)	-	(96,084)
At 31 March 26	11,924	228	12,152
Net book value
At 31 March 26	7,216	2,185	9,401
At 31 March 25	36,467	-	36,467

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	6,109	5,230
Other debtors	368	-
Prepayments and accrued income	191	-
Total	6,668	5,230

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,233	4,992
Taxation and social security	-	1,894
Other creditors	74,621	374,415
Accrued liabilities and deferred income	1,079	990
Total	78,933	382,291