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Company Registration No. SC684146 (Scotland)
AKONSTRUCT LTD Unaudited accounts for the year ended 31 December 2025
AKONSTRUCT LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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AKONSTRUCT LTD Company Information for the year ended 31 December 2025
Director
Thomas Bradford
Company Number
SC684146 (Scotland)
Registered Office
28 HANNAHSTON AVENUE DRONGAN AYR KA6 7AU SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 35 Newmarket Street Ayr Ayrshire KA7 1LL
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AKONSTRUCT LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
9,504 
11,880 
Current assets
Debtors
5
30,665 
30,749 
Cash at bank and in hand
104 
39 
30,769 
30,788 
Creditors: amounts falling due within one year
6
(11,514)
(12,899)
Net current assets
19,255 
17,889 
Total assets less current liabilities
28,759 
29,769 
Creditors: amounts falling due after more than one year
7
(476)
(10,359)
Net assets
28,283 
19,410 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
28,282 
19,409 
Shareholders' funds
28,283 
19,410 
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 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 1 April 2026 and were signed on its behalf by
Thomas Bradford Director Company Registration No. SC684146
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AKONSTRUCT LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
AKONSTRUCT LTD is a private company, limited by shares, registered in Scotland, registration number SC684146. The registered office is 28 HANNAHSTON AVENUE, DRONGAN, AYR, KA6 7AU, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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% reducing balance after first year
Motor vehicles
20% reducing balance after first year
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
15,112 
4,401 
19,513 
At 31 December 2025
15,112 
4,401 
19,513 
Depreciation
At 1 January 2025
5,486 
2,147 
7,633 
Charge for the year
1,925 
451 
2,376 
At 31 December 2025
7,411 
2,598 
10,009 
Net book value
At 31 December 2025
7,701 
1,803 
9,504 
At 31 December 2024
9,626 
2,254 
11,880 
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AKONSTRUCT LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
362 
Trade debtors
4,064 
4,064 
Other debtors
26,601 
26,323 
30,665 
30,749 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
451 
- 
Trade creditors
6,196 
2,864 
Taxes and social security
4,867 
8,835 
Accruals
- 
1,200 
11,514 
12,899 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
476 
10,359 
8
Average number of employees
During the year the average number of employees was 2 (2024: 3).
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