REGISTERED NUMBER: SC176408 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

AYTON SMIDDY LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

41,380

178,995

CURRENT ASSETS

Debtors

5

-

135,244

Cash at bank and in hand

251,996

430,276

251,996

565,520

CREDITORS

Amounts falling due within one year

165,293

348,216

NET CURRENT ASSETS

86,703

217,304

TOTAL ASSETS LESS CURRENT LIABILITIES

128,083

396,299

PROVISIONS FOR LIABILITIES

2,795

30,949

NET ASSETS

125,288

365,350

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

125,283

365,345

SHAREHOLDERS' FUNDS

125,288

365,350

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 23 October 2026 and were signed by:

Mr. G Kibble - Director

1.	STATUTORY INFORMATION

Ayton Smiddy Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC176408

Registered office:

22 Backbrae Street

Kilsyth

North Lanarkshire

G65 0NH

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 and revenue recognition

Turnover represents net invoiced sales of Welding and Fabrication services, excluding VAT. Revenue is recognised when services are provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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 8 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2025

378,195

Disposals

(321,848

)

At 30 June 2026

56,347

DEPRECIATION

At 1 July 2025

199,200

Charge for year

13,793

Eliminated on disposal

(198,026

)

At 30 June 2026

14,967

NET BOOK VALUE

At 30 June 2026

41,380

At 30 June 2025

178,995

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Other debtors

-

5,000

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr. G Kibble.