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Company Registration No. SC810022 (Scotland)
Rannoch G Engineering Limited Unaudited accounts for the year ended 31 May 2026
Rannoch G Engineering Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Rannoch G Engineering Limited Company Information for the year ended 31 May 2026
Director
Douglas Haggart Gibson
Company Number
SC810022 (Scotland)
Registered Office
Dochfour Banavie Fort William Inverness-shire PH33 7PB Scotland
Accountants
Sarah Kennedy Nevis Accountancy Services Limited Office 6, An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Rannoch G Engineering Limited for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rannoch G Engineering Limited for the year ended 31 May 2026 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Rannoch G Engineering Limited, as a body, in accordance with the terms of our engagement letter dated 26 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Rannoch G Engineering Limited and state those matters that we have agreed to state to the Board of Directors of Rannoch G Engineering Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rannoch G Engineering Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Rannoch G Engineering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Rannoch G Engineering Limited. You consider that Rannoch G Engineering Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Rannoch G Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Sarah Kennedy Chartered Certified Accountants Nevis Accountancy Services Limited Office 6, An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH 23 October 2026
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Rannoch G Engineering Limited Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
138,291 
105,368 
Current assets
Debtors
5
18,946 
34,482 
Cash at bank and in hand
69,048 
74,264 
87,994 
108,746 
Creditors: amounts falling due within one year
6
(17,530)
(68,779)
Net current assets
70,464 
39,967 
Net assets
208,755 
145,335 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
208,655 
145,235 
Shareholders' funds
208,755 
145,335 
For the year ending 31 May 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 23 October 2026 and were signed on its behalf by
Douglas Haggart Gibson Director Company Registration No. SC810022
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Rannoch G Engineering Limited Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Rannoch G Engineering Limited is a private company, limited by shares, registered in Scotland, registration number SC810022. The registered office is Dochfour, Banavie, Fort William, Inverness-shire, PH33 7PB, 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% SL
Motor vehicles
20% SL
Fixtures & fittings
25% SL
Computer equipment
25% SL
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2025
81,956 
49,041 
760 
131,757 
Additions
65,611 
74,551 
- 
140,162 
Disposals
(36,831)
(49,041)
(760)
(86,632)
At 31 May 2026
110,736 
74,551 
- 
185,287 
Depreciation
At 1 June 2025
16,391 
9,808 
190 
26,389 
Charge for the year
29,254 
22,266 
190 
51,710 
On disposals
(13,559)
(17,164)
(380)
(31,103)
At 31 May 2026
32,086 
14,910 
- 
46,996 
Net book value
At 31 May 2026
78,650 
59,641 
- 
138,291 
At 31 May 2025
65,565 
39,233 
570 
105,368 
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Rannoch G Engineering Limited Notes to the Accounts for the year ended 31 May 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
7,200 
Accrued income and prepayments
18,946 
27,282 
18,946 
34,482 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
1,314 
9,434 
Trade creditors
1,048 
44,249 
Taxes and social security
14,625 
9,351 
Other creditors
- 
4,965 
Loans from directors
(126)
(200)
Accruals
669 
980 
17,530 
68,779 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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