COTS CASTLE PARK HOMES LTD

Company Registration Number:
SC643308 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2023

Period of accounts

Start date: 01 November 2022

End date: 31 October 2023

COTS CASTLE PARK HOMES LTD

Contents of the Financial Statements

for the Period Ended 31 October 2023

Balance sheet
Notes

COTS CASTLE PARK HOMES LTD

Balance sheet

As at 31 October 2023


Notes

2023

2022


£

£
Fixed assets
Tangible assets: 3 84,487 46,846
Total fixed assets: 84,487 46,846
Current assets
Stocks: 61,500 72,000
Debtors: 4 6,474 6,393
Cash at bank and in hand: 117,598 135,745
Total current assets: 185,572 214,138
Creditors: amounts falling due within one year: 5 (21,440) (70,278)
Net current assets (liabilities): 164,132 143,860
Total assets less current liabilities: 248,619 190,706
Creditors: amounts falling due after more than one year: 6 (10,890) 0
Total net assets (liabilities): 237,729 190,706
Capital and reserves
Called up share capital: 300 300
Profit and loss account: 237,429 190,406
Shareholders funds: 237,729 190,706

The notes form part of these financial statements

COTS CASTLE PARK HOMES LTD

Balance sheet statements

For the year ending 31 October 2023 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 July 2024
and signed on behalf of the board by:

Name: I McMILLAN
Status: Director

The notes form part of these financial statements

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life Plant & machinery etc :10% & 25% on reducing balance

Valuation and information policy

Stock are valued at the lower of cost and net realisable value .

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2023

2. Employees

2023 2022
Average number of employees during the period 3 3

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2023

3. Tangible Assets

Total
Cost £
At 01 November 2022 50,355
Additions 44,008
At 31 October 2023 94,363
Depreciation
At 01 November 2022 3,509
Charge for year 6,367
At 31 October 2023 9,876
Net book value
At 31 October 2023 84,487
At 31 October 2022 46,846

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2023

4. Debtors

2023 2022
££
Debtors due after more than one year: 0 0

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2023

5. Creditors: amounts falling due within one year note

The amount due of £21440 is made up as follows : Taxation & social security £11678 Other creditors £9762

COTS CASTLE PARK HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 October 2023

6. Creditors: amounts falling due after more than one year note

The amount due of £10890 refers to other creditors