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REGISTERED NUMBER: 04769206 (England and Wales)















C Scotland Construction Limited

Unaudited Financial Statements for the Year Ended 31 May 2023






C Scotland Construction Limited (Registered number: 04769206)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


C Scotland Construction Limited

Company Information
for the Year Ended 31 May 2023







Directors: John Christopher Scotland
Charlotte Jane Scotland





Secretary: John Christopher Scotland





Registered office: Unit 3 Julia House
Julia Street
Horwich
Bolton
BL6 7PZ





Registered number: 04769206 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
BL6 7BY

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
C Scotland Construction Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C Scotland Construction Limited for the year ended 31 May 2023 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes 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 http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of C Scotland Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C Scotland Construction Limited and state those matters that we have agreed to state to the Board of Directors of C Scotland Construction 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/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C Scotland Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C Scotland Construction Limited. You consider that C Scotland Construction 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 financial statements of C Scotland Construction 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 financial statements.






Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
BL6 7BY


8 February 2024

C Scotland Construction Limited (Registered number: 04769206)

Statement of Financial Position
31 May 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 203,254 132,586

Current assets
Debtors 5 215,416 485,703
Cash at bank 215,743 239,993
431,159 725,696
Creditors
Amounts falling due within one year 6 256,526 479,252
Net current assets 174,633 246,444
Total assets less current liabilities 377,887 379,030

Creditors
Amounts falling due after more than one
year

7

(99,731

)

(58,720

)

Provisions for liabilities 8 (50,814 ) (33,147 )
Net assets 227,342 287,163

C Scotland Construction Limited (Registered number: 04769206)

Statement of Financial Position - continued
31 May 2023

2023 2022
Notes £    £    £    £   
Capital and reserves
Called up share capital 9 100 100
Retained earnings 227,242 287,063
Shareholders' funds 227,342 287,163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 February 2024 and were signed on its behalf by:





Charlotte Jane Scotland - Director


C Scotland Construction Limited (Registered number: 04769206)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. Statutory information

C Scotland Construction Limited is a private company, limited by shares , registered in England and Wales. 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 receivable for general construction work undertaken and civil engineering services provided net of Value Added Tax.

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

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

C Scotland Construction Limited (Registered number: 04769206)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

2. Accounting policies - continued

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 7 (2022 - 8 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
Cost
At 1 June 2022 52,488 3,396 194,647 250,531
Additions 19,040 1,250 102,583 122,873
Disposals (4,476 ) - (52,488 ) (56,964 )
At 31 May 2023 67,052 4,646 244,742 316,440
Depreciation
At 1 June 2022 16,397 2,546 99,002 117,945
Charge for year 10,517 615 17,907 29,039
Eliminated on disposal (4,068 ) - (29,730 ) (33,798 )
At 31 May 2023 22,846 3,161 87,179 113,186
Net book value
At 31 May 2023 44,206 1,485 157,563 203,254
At 31 May 2022 36,091 850 95,645 132,586

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 213,647 419,737
Other debtors 1,769 65,966
215,416 485,703

C Scotland Construction Limited (Registered number: 04769206)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 25,251 23,802
Trade creditors 71,415 214,726
Taxation and social security 121,614 208,991
Other creditors 28,246 21,733
256,526 479,252

7. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans 27,500 37,500
Hire purchase contracts 72,231 21,220
99,731 58,720

8. Provisions for liabilities
2023 2022
£    £   
Deferred tax 50,814 33,147

Deferred
tax
£   
Balance at 1 June 2022 33,147
Charge to Statement of Income and Retained Earnings during year 17,667
Balance at 31 May 2023 50,814

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1.00 100 100