REGISTERED NUMBER: SC420935 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

AM CONSULTING ENGINEERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A R Meiklejohn

REGISTERED OFFICE:

First Floor, 5 Abercrombie Court

Prospect Road

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6FE

REGISTERED NUMBER:

SC420935 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Court

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

FIXED ASSETS

Intangible assets

4

155

207

Tangible assets

5

4,553

3,606

4,708

3,813

CURRENT ASSETS

Debtors

6

221,194

178,837

Cash at bank

4,627

57

225,821

178,894

CREDITORS

Amounts falling due within one year

7

69,629

35,683

NET CURRENT ASSETS

156,192

143,211

TOTAL ASSETS LESS CURRENT LIABILITIES

160,900

147,024

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

160,800

146,924

SHAREHOLDERS' FUNDS

160,900

147,024

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 20 October 2026 and were signed by:

A R Meiklejohn - Director

1.	STATUTORY INFORMATION

AM Consulting Engineers Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Computer equipment

-

15% on cost

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

13,804

AMORTISATION

At 1 May 2025

13,597

Charge for year

52

At 30 April 2026

13,649

NET BOOK VALUE

At 30 April 2026

155

At 30 April 2025

207

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2025

6,426

Additions

1,748

At 30 April 2026

8,174

DEPRECIATION

At 1 May 2025

2,820

Charge for year

801

At 30 April 2026

3,621

NET BOOK VALUE

At 30 April 2026

4,553

At 30 April 2025

3,606

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

12,904

12,236

Directors' current accounts

154,535

124,561

Tax

52,755

42,040

Prepayments and accrued income

1,000

-

221,194

178,837

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

(1

)

802

Tax

61,401

26,845

Social security and other taxes

950

661

VAT

6,629

5,725

Accrued expenses

650

1,650

69,629

35,683