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REGISTERED NUMBER: SC272812 (Scotland)







Unaudited Financial Statements

For The Year Ended 31st August 2023

for

Construction Materials Testing Ltd

Construction Materials Testing Ltd (Registered number: SC272812)






Contents of the Financial Statements
For The Year Ended 31st August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Construction Materials Testing Ltd

Company Information
For The Year Ended 31st August 2023







DIRECTORS: R Woods
E Woods



SECRETARY: R Woods



REGISTERED OFFICE: 8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP



REGISTERED NUMBER: SC272812 (Scotland)



ACCOUNTANTS: J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP



BANKERS: Royal Bank of Scotland
24/25 Princes Square
East Kilbride
Glasgow
G74 1LJ

Construction Materials Testing Ltd (Registered number: SC272812)

Balance Sheet
31st August 2023

2023 2022
Notes £ £
FIXED ASSETS
Tangible assets 4 164,703 124,754

CURRENT ASSETS
Stocks 16,500 33,500
Debtors 5 637,305 710,615
Cash at bank and in hand 174,131 35,927
827,936 780,042
CREDITORS
Amounts falling due within one year 6 (288,046 ) (380,458 )
NET CURRENT ASSETS 539,890 399,584
TOTAL ASSETS LESS CURRENT
LIABILITIES

704,593

524,338

CREDITORS
Amounts falling due after more than one year 7 (39,111 ) (29,058 )
NET ASSETS 665,482 495,280

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 665,282 495,080
SHAREHOLDERS' FUNDS 665,482 495,280

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

Construction Materials Testing Ltd (Registered number: SC272812)

Balance Sheet - continued
31st August 2023


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 Board of Directors and authorised for issue on 17th April 2024 and were signed on its behalf by:





R Woods - Director


Construction Materials Testing Ltd (Registered number: SC272812)

Notes to the Financial Statements
For The Year Ended 31st August 2023

1. STATUTORY INFORMATION

Construction Materials Testing 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Construction Materials Testing Ltd (Registered number: SC272812)

Notes to the Financial Statements - continued
For The Year Ended 31st August 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 19 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1st September 2022 402,580
Additions 82,214
At 31st August 2023 484,794
DEPRECIATION
At 1st September 2022 277,826
Charge for year 42,265
At 31st August 2023 320,091
NET BOOK VALUE
At 31st August 2023 164,703
At 31st August 2022 124,754

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 633,305 709,615
Other debtors 4,000 1,000
637,305 710,615

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 31,401 41,083
Hire purchase contracts 28,362 28,623
Trade creditors 75,896 77,922
Taxation and social security 96,353 124,746
Other creditors 56,034 108,084
288,046 380,458

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Hire purchase contracts 39,111 29,058

Construction Materials Testing Ltd (Registered number: SC272812)

Notes to the Financial Statements - continued
For The Year Ended 31st August 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£ £
Bank loans 31,401 41,083

The Director Mr Ronald Woods has given a £10000 personal Guarantee in favour of the Royal Bank of Scotland.

Construction Materials Testing Ltd

Report of the Accountants to the Directors of
Construction Materials Testing Ltd

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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st August 2023 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP


17th April 2024