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Unaudited Financial Statements for the Year Ended 31 March 2024

for

CRGP Limited

CRGP Limited (Registered number: SC247988)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CRGP Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: D G Brown
R J Walker
B J McFadzean
D McIntosh





REGISTERED OFFICE: 3rd Floor
145 North Street
Glasgow
G3 7DA





REGISTERED NUMBER: SC247988 (Scotland)





ACCOUNTANTS: Ian Macfarlane Limited
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

CRGP Limited (Registered number: SC247988)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 20,500 30,500
Tangible assets 5 57,846 77,128
78,346 107,628

CURRENT ASSETS
Stocks 257,454 110,685
Debtors 6 1,654,072 1,580,577
Cash at bank and in hand 613 350
1,912,139 1,691,612
CREDITORS
Amounts falling due within one year 7 1,426,463 1,216,871
NET CURRENT ASSETS 485,676 474,741
TOTAL ASSETS LESS CURRENT
LIABILITIES

564,022

582,369

CREDITORS
Amounts falling due after more than one
year

8

(127,187

)

(181,613

)

PROVISIONS FOR LIABILITIES - (13,272 )
NET ASSETS 436,835 387,484

CAPITAL AND RESERVES
Called up share capital 10 22,444 22,633
Capital redemption reserve 83,909 83,684
Retained earnings 330,482 281,167
SHAREHOLDERS' FUNDS 436,835 387,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

CRGP Limited (Registered number: SC247988)

Balance Sheet - continued
31 March 2024


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 29 July 2024 and were signed on its behalf by:





D G Brown - Director


CRGP Limited (Registered number: SC247988)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

CRGP Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business is being amortised evenly over its estimated useful life.

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.

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

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

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CRGP Limited (Registered number: SC247988)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

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 30 (2023 - 28 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 200,000
AMORTISATION
At 1 April 2023 169,500
Charge for year 10,000
At 31 March 2024 179,500
NET BOOK VALUE
At 31 March 2024 20,500
At 31 March 2023 30,500

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 88,172
DEPRECIATION
At 1 April 2023 11,044
Charge for year 19,282
At 31 March 2024 30,326
NET BOOK VALUE
At 31 March 2024 57,846
At 31 March 2023 77,128

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 1,438,392 1,321,011
Other debtors 215,680 259,566
1,654,072 1,580,577

CRGP Limited (Registered number: SC247988)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 233,163 208,042
Trade creditors 232,097 184,286
Taxation and social security 386,748 349,605
Other creditors 574,455 474,938
1,426,463 1,216,871

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Other creditors 127,187 181,613

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank overdrafts 233,163 208,042

The bank overdraft is secured by a bond and floating charge over the whole assets of the company together with personal guarantees from each of the directors.

10. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
81,958 A ordinary 25p 20,490 22,629
4 B ordinary £1 4 4
7,800 C ordinary 25p 1,950 -
22,444 22,633

The following shares were issued during the year for cash at par :

142 A Ordinary shares of 25p

CRGP Limited (Registered number: SC247988)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
R J Walker
Balance outstanding at start of year 24,233 -
Amounts advanced 150 24,233
Amounts repaid (24,383 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 24,233

B J McFadzean
Balance outstanding at start of year 24,934 -
Amounts advanced 5,000 24,934
Amounts repaid (25,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,934 24,934

12. RELATED PARTY DISCLOSURES

At the 31st March 2024 the company was was owed the following amounts by companies which have a common shareholder and director with CRGP Limited.

2024 2023
CRGP Glasgow Ltd £8,771 £8,605
CRGP Engineering Ltd £6,887 £6,471
CRGP Inverness Ltd £941 £605
CRGP Architects & Surveyors Ltd £657 £421
CRGP Vision Ltd £657 £421