Company Registration No. SC235791 (Scotland)
S.r.l. Engineering Ltd.
Unaudited accounts
for the year ended 31 August 2026
S.r.l. Engineering Ltd.
Unaudited accounts
Contents
S.r.l. Engineering Ltd.
Statement of financial position
as at 31 August 2026
Tangible assets
4,374
3,223
Cash at bank and in hand
5,743
1,973
Creditors: amounts falling due within one year
(3,969)
(9,382)
Net current assets/(liabilities)
3,095
(1,995)
Total assets less current liabilities
7,469
1,228
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
6,636
2
Shareholders' funds
6,638
4
For the year ending 31 August 2026 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 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 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 and authorised for issue on 6 October 2026 and were signed on its behalf by
Russell Cameron Hendry
Director
Company Registration No. SC235791
S.r.l. Engineering Ltd.
Notes to the Accounts
for the year ended 31 August 2026
S.r.l. Engineering Ltd. is a private company, limited by shares, registered in Scotland, registration number SC235791. The registered office is Timmer Hame, Mintlaw, Peterhead, Aberdeenshire, AB42 5BU, 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.
These financial statements for the year ended 31 August 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Plant & machinery
20% on reducing balance
Motor vehicles
33% on reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 September 2025
3,305
9,750
13,055
At 31 August 2026
5,305
9,750
15,055
At 1 September 2025
1,398
8,434
9,832
Charge for the year
415
434
849
At 31 August 2026
1,813
8,868
10,681
At 31 August 2026
3,492
882
4,374
At 31 August 2025
1,907
1,316
3,223
S.r.l. Engineering Ltd.
Notes to the Accounts
for the year ended 31 August 2026
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
2,946
7,835
Loans from directors
476
-
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).