REGISTERED NUMBER: SC147434 (Scotland)

Unaudited Financial Statements

For The Year Ended 31st March 2026

for

Ailsa Machinery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Cairns

B T Cairns

Mrs M T Cairns

SECRETARY:

Mrs M T Cairns

REGISTERED OFFICE:

9 Colvilles Place

Kelvin Industrial Estate

East Kilbride

Glasgow

G75 0PZ

REGISTERED NUMBER:

SC147434 (Scotland)

ACCOUNTANTS:

J S Mackie & Co Ltd

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

FIXED ASSETS

Tangible assets

4

2,250,912

1,628,652

CURRENT ASSETS

Stocks

51,120

119,844

Debtors

5

454,119

267,775

Cash at bank and in hand

675,530

716,251

1,180,769

1,103,870

CREDITORS

Amounts falling due within one year

6

(606,527

)

(253,703

)

NET CURRENT ASSETS

574,242

850,167

TOTAL ASSETS LESS CURRENT LIABILITIES

2,825,154

2,478,819

CAPITAL AND RESERVES

Called up share capital

3,420

3,420

Capital redemption reserve

380

380

Retained earnings

2,821,354

2,475,019

SHAREHOLDERS' FUNDS

2,825,154

2,478,819

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th October 2026 and were signed on its behalf by:

B T Cairns - Director

1.	STATUTORY INFORMATION

Ailsa Machinery Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on cost, 10% on cost and 20-33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

2,652,998

Additions

1,038,232

Disposals

(359,942

)

Reclassification/transfer

28,945

At 31st March 2026

3,360,233

DEPRECIATION

At 1st April 2025

1,024,346

Charge for year

268,369

Eliminated on disposal

(183,394

)

At 31st March 2026

1,109,321

NET BOOK VALUE

At 31st March 2026

2,250,912

At 31st March 2025

1,628,652

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

306,456

245,078

Amounts owed by group undertakings

126,860

-

Other debtors

20,803

22,697

454,119

267,775

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

13,333

37,986

Trade creditors

483,693

96,974

Taxation and social security

78,383

83,412

Other creditors

31,118

35,331

606,527

253,703