1 September 2022 false No description of principal activity Taxfiler 2024.5 SC661881business:PrivateLimitedCompanyLtd2022-09-012023-08-31 SC6618812022-08-31 SC6618812022-09-012023-08-31 SC661881business:AuditExemptWithAccountantsReport2022-09-012023-08-31 SC661881business:FilletedAccounts2022-09-012023-08-31 SC6618812023-08-31 SC661881business:Director12022-09-012023-08-31 SC661881business:Director22022-09-012023-08-31 SC661881business:RegisteredOffice2022-09-012023-08-31 SC6618812022-08-31 SC661881core:WithinOneYear2023-08-31 SC661881core:WithinOneYear2022-08-31 SC661881core:AfterOneYear2023-08-31 SC661881core:AfterOneYear2022-08-31 SC661881core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC661881core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 SC661881core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC661881core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 SC661881core:PreviouslyStatedAmount2023-08-31 SC661881core:PreviouslyStatedAmount2022-08-31 SC661881business:SmallEntities2022-09-012023-08-31 SC661881countries:Scotland2022-09-012023-08-31 SC661881core:PlantMachinery2022-09-012023-08-31 SC661881core:MotorVehicles2022-09-012023-08-31 SC661881core:ComputerEquipment2022-09-012023-08-31 SC661881core:Goodwill2022-08-31 SC661881core:Goodwill2023-08-31 SC661881core:Goodwill2022-09-012023-08-31 SC661881core:PlantMachinery2022-08-31 SC661881core:MotorVehicles2022-08-31 SC661881core:ComputerEquipment2022-08-31 SC661881core:PlantMachinery2023-08-31 SC661881core:MotorVehicles2023-08-31 SC661881core:ComputerEquipment2023-08-31 SC6618812021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC661881 (Scotland)
CCL Property Services Limited Unaudited accounts for the year ended 31 August 2023
CCL Property Services Limited Unaudited accounts Contents
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CCL Property Services Limited Company Information for the year ended 31 August 2023
Directors
Hugh Anthony Boyle Noreen Maeve Preston
Company Number
SC661881 (Scotland)
Registered Office
ALEXANDERS BRODICK ISLE OF ARRAN KA27 8AJ SCOTLAND
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
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CCL Property Services Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
85,124 
170,249 
Tangible assets
19,346 
16,707 
104,470 
186,956 
Current assets
Debtors
628,927 
369,472 
Cash at bank and in hand
55,934 
223,740 
684,861 
593,212 
Creditors: amounts falling due within one year
(648,546)
(480,596)
Net current assets
36,315 
112,616 
Total assets less current liabilities
140,785 
299,572 
Creditors: amounts falling due after more than one year
(172,615)
(222,358)
Net (liabilities)/assets
(31,830)
77,214 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(31,831)
77,213 
Shareholders' funds
(31,830)
77,214 
For the year ending 31 August 2023 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by
Noreen Maeve Preston Director Company Registration No. SC661881
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CCL Property Services Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
CCL Property Services Limited is a private company, limited by shares, registered in Scotland, registration number SC661881. The registered office is ALEXANDERS, BRODICK, ISLE OF ARRAN, KA27 8AJ, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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CCL Property Services Limited Notes to the Accounts for the year ended 31 August 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2022
340,499 
At 31 August 2023
340,499 
Amortisation
At 1 September 2022
170,250 
Charge for the year
85,125 
At 31 August 2023
255,375 
Net book value
At 31 August 2023
85,124 
At 31 August 2022
170,249 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
1 
23,622 
2,946 
26,569 
Additions
6,500 
- 
598 
7,098 
At 31 August 2023
6,501 
23,622 
3,544 
33,667 
Depreciation
At 1 September 2022
- 
9,596 
266 
9,862 
Charge for the year
271 
3,506 
682 
4,459 
At 31 August 2023
271 
13,102 
948 
14,321 
Net book value
At 31 August 2023
6,230 
10,520 
2,596 
19,346 
At 31 August 2022
1 
14,026 
2,680 
16,707 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
474,146 
328,440 
Accrued income and prepayments
153,281 
35,360 
Other debtors
1,500 
5,672 
628,927 
369,472 
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CCL Property Services Limited Notes to the Accounts for the year ended 31 August 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
119,682 
56,041 
Obligations under finance leases and hire purchase contracts
1,315 
5,261 
Trade creditors
51,900 
72,250 
Taxes and social security
4,575 
34,119 
Other creditors
76,368 
31,283 
Accruals
229,818 
101,893 
Deferred income
164,888 
179,749 
648,546 
480,596 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
1,315 
Other creditors
172,615 
221,043 
172,615 
222,358 
9
Controlling party
The company is wholly owned by Inderia Limited and Primamendo Limited in their capacity as Trustees of the Durham Street Employee Benefits Trust.
10
Average number of employees
During the year the average number of employees was 4 (2022: 3).
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