1 July 2023 false No description of principal activity Taxfiler 2024.6 SC736922business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC7369222023-06-30 SC7369222023-07-012024-06-30 SC736922business:AuditExempt-NoAccountantsReport2023-07-012024-06-30 SC736922business:FilletedAccounts2023-07-012024-06-30 SC7369222024-06-30 SC736922business:Director12023-07-012024-06-30 SC736922business:RegisteredOffice2023-07-012024-06-30 SC7369222023-06-30 SC736922core:WithinOneYear2024-06-30 SC736922core:WithinOneYear2023-06-30 SC736922core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC736922core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC736922core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC736922core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC736922core:PreviouslyStatedAmount2024-06-30 SC736922core:PreviouslyStatedAmount2023-06-30 SC736922business:SmallEntities2023-07-012024-06-30 SC736922countries:Scotland2023-07-012024-06-30 SC736922core:ComputerEquipment2023-07-012024-06-30 SC736922core:ComputerEquipment2023-06-30 SC736922core:ComputerEquipment2024-06-30 SC7369222022-06-292023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC736922 (Scotland)
Coughlan Engineering Ltd Unaudited accounts for the year ended 30 June 2024
Coughlan Engineering Ltd Unaudited accounts Contents
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Coughlan Engineering Ltd Company Information for the year ended 30 June 2024
Director
Eamonn Kevin Coughlan
Company Number
SC736922 (Scotland)
Registered Office
20 Old Bar Road Nairn Nairnshire IV12 5BX Scotland
Accountants
Metropolitan Accountants Ltd Phoenix Business Centre Office 10, Rosslyn Crescent Harrow Middlesex HA1 2SP
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Coughlan Engineering Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,188 
- 
Current assets
Debtors
8,556 
- 
Cash at bank and in hand
43,495 
78,431 
52,051 
78,431 
Creditors: amounts falling due within one year
(15,473)
(17,927)
Net current assets
36,578 
60,504 
Net assets
37,766 
60,504 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
37,666 
60,404 
Shareholders' funds
37,766 
60,504 
For the year ending 30 June 2024 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 director acknowledges his 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 and authorised for issue on 15 November 2024 and were signed on its behalf by
Eamonn Kevin Coughlan Director Company Registration No. SC736922
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Coughlan Engineering Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Coughlan Engineering Ltd is a private company, limited by shares, registered in Scotland, registration number SC736922. The registered office is 20 Old Bar Road, Nairn, Nairnshire, IV12 5BX, 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:
Computer equipment
33% at cost
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2023
- 
Additions
1,782 
At 30 June 2024
1,782 
Depreciation
Charge for the year
594 
At 30 June 2024
594 
Net book value
At 30 June 2024
1,188 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
8,556 
- 
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Coughlan Engineering Ltd Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
13,312 
16,455 
Other creditors
74 
- 
Loans from directors
737 
422 
Accruals
1,350 
1,050 
15,473 
17,927 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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