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
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
CCL Property Services Limited
Statement of financial position
as at 31 August 2023
Intangible assets
85,124
170,249
Tangible assets
19,346
16,707
Cash at bank and in hand
55,934
223,740
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
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
CCL Property Services Limited
Notes to the Accounts
for the year ended 31 August 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
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.
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.
CCL Property Services Limited
Notes to the Accounts
for the year ended 31 August 2023
4
Intangible fixed assets
Goodwill
At 1 September 2022
340,499
At 1 September 2022
170,250
Charge for the year
85,125
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
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
At 31 August 2023
6,230
10,520
2,596
19,346
At 31 August 2022
1
14,026
2,680
16,707
Amounts falling due within one year
Trade debtors
474,146
328,440
Accrued income and prepayments
153,281
35,360
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
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
Deferred income
164,888
179,749
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
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).