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Unaudited Financial Statements for the Year Ended 31 May 2024

for

C. S. Contracts Scotland Ltd

C. S. Contracts Scotland Ltd (Registered number: SC661477)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C. S. Contracts Scotland Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: C S Smith
Miss H A Wilson





REGISTERED OFFICE: 2 Melville Street
Falkirk
FK1 1HZ





REGISTERED NUMBER: SC661477 (Scotland)





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

C. S. Contracts Scotland Ltd (Registered number: SC661477)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,198 11,422

CURRENT ASSETS
Debtors 5 73,939 40,713
Cash at bank and in hand 42,087 67,174
116,026 107,887
CREDITORS
Amounts falling due within one year 6 37,016 41,187
NET CURRENT ASSETS 79,010 66,700
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,208

78,122

CREDITORS
Amounts falling due after more than one year 7 - 4,256
NET ASSETS 89,208 73,866

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 89,206 73,864
SHAREHOLDERS' FUNDS 89,208 73,866

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

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

C. S. Contracts Scotland Ltd (Registered number: SC661477)

Balance Sheet - continued
31 May 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 13 June 2024 and were signed on its behalf by:





C S Smith - Director


C. S. Contracts Scotland Ltd (Registered number: SC661477)

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

1. STATUTORY INFORMATION

C. S. Contracts Scotland 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on reducing balance

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

C. S. Contracts Scotland Ltd (Registered number: SC661477)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 15,230
Additions 2,434
At 31 May 2024 17,664
DEPRECIATION
At 1 June 2023 3,808
Charge for year 3,658
At 31 May 2024 7,466
NET BOOK VALUE
At 31 May 2024 10,198
At 31 May 2023 11,422

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 15,230
DEPRECIATION
At 1 June 2023 3,808
Charge for year 2,855
At 31 May 2024 6,663
NET BOOK VALUE
At 31 May 2024 8,567
At 31 May 2023 11,422

C. S. Contracts Scotland Ltd (Registered number: SC661477)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 29,883 2,037
Other debtors 44,056 38,676
73,939 40,713

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 3,929 3,928
Trade creditors 7,595 -
Taxation and social security 19,277 31,044
Other creditors 6,215 6,215
37,016 41,187

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts - 4,256

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
1 "A" ordinary £1 1 1
1 "B" ordinary £1 1 1
2 2