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dpl-frs:CostSales dpl-frs:Item12 2016-04-01 2017-03-31 SC391264 dpl-frs:CostSales dpl-frs:Item12 2016-03-31 SC391264 dpl-frs:CostSales dpl-frs:Item12 2017-03-31 SC391264 dpl-frs:DistributionCosts dpl-frs:Item12 2016-04-01 2017-03-31 SC391264 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-04-01 2017-03-31 SC391264 1 2016-04-01 2017-03-31 SC391264 frs-countries:Scotland 2016-04-01 2017-03-31
C.A.M.S. CONSTRUCTION (SCOTLAND) LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2018
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Abridged Balance Sheet
Registered number: SC391264
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 30,924 15,698
30,924 15,698
CURRENT ASSETS
Stocks 96,154 92,453
Debtors 104,667 149,195
Cash at bank and in hand 5,791 19,219
206,612 260,867
Creditors: Amounts Falling Due Within One Year (233,193 ) (261,960 )
NET CURRENT ASSETS (LIABILITIES) (26,581 ) (1,093 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,343 14,605
Creditors: Amounts Falling Due After More Than One Year (17,073) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,876 ) (3,140 )
NET ASSETS (18,606 ) 11,465
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account (18,608 ) 11,463
SHAREHOLDERS' FUNDS (18,606) 11,465
Page 1
For the year ending 31 March 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their 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.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
  • All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2018 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Pamela Thomson
Mr Craig Fenwick
2nd October 2018

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% Reducing Balance
Motor Vehicles 25% Reducing Balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2018 2017
Office and administration 2 2
Sales, marketing and distribution 14 12
16 14
3. Tangible Assets
Total
£
Cost
As at 1 April 2017 38,980
Additions 25,565
As at 31 March 2018 64,545
Depreciation
As at 1 April 2017 23,282
Provided during the period 10,339
As at 31 March 2018 33,621
Net Book Value
As at 31 March 2018 30,924
As at 1 April 2017 15,698
4. Obligations Under Finance Leases and Hire Purchase
2018 2017
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 8,342 4,590
Between one and five years 17,073 -
25,415 4,590
25,415 4,590
Page 4
5. Share Capital
2018 2017
Allotted, Called up and fully paid 2 2
6. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 April 2017 Amounts advanced Amounts repaid Amounts written off As at 31 March 2018
£ £ £ £ £
Mrs Pamela Thomson 87,057 - 36,579 - 58,511
Mr Craig Fenwick 37,902 - 8,033 - 29,869
The above loan is unsecured, interest free and repayable on demand.
7. General Information
C.A.M.S. CONSTRUCTION (SCOTLAND) LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC391264. The registered office is Unit 3, Redding Industrial Estate, Reddingmuirhead, Falkirk, FK2 9TT.
Page 5