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REGISTERED NUMBER: SC673285 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

COAST CONSTRUCTION MANAGEMENT LTD

COAST CONSTRUCTION MANAGEMENT LTD (Registered number: SC673285)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COAST CONSTRUCTION MANAGEMENT LTD

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Stephen Robert McCaig





REGISTERED OFFICE: 15 Lovat Terrace
Mallaig
PH41 4RF





REGISTERED NUMBER: SC673285 (Scotland)





ACCOUNTANTS: Melanie Morrice Accountancy Services Ltd
Rodane
Badabrie
Banavie
Fort William
PH33 7LX

COAST CONSTRUCTION MANAGEMENT LTD (Registered number: SC673285)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 220,401 101,799

CURRENT ASSETS
Stocks 5,200 8,915
Debtors 5 51,159 13,297
Cash at bank 74,154 20,001
130,513 42,213
CREDITORS
Amounts falling due within one year 6 103,221 60,437
NET CURRENT ASSETS/(LIABILITIES) 27,292 (18,224 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

247,693

83,575

CREDITORS
Amounts falling due after more than one
year

7

95,637

40,367
NET ASSETS 152,056 43,208

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 151,954 43,106
SHAREHOLDERS' FUNDS 152,056 43,208

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

COAST CONSTRUCTION MANAGEMENT LTD (Registered number: SC673285)

Balance Sheet - continued
30 September 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 director and authorised for issue on 6 March 2025 and were signed by:





Stephen Robert McCaig - Director


COAST CONSTRUCTION MANAGEMENT LTD (Registered number: SC673285)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

COAST CONSTRUCTION MANAGEMENT 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.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

COAST CONSTRUCTION MANAGEMENT LTD (Registered number: SC673285)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 105,887 1,406 42,895 7,907 158,095
Additions 79,906 - 110,143 - 190,049
Disposals (40,895 ) - - - (40,895 )
At 30 September 2024 144,898 1,406 153,038 7,907 307,249
DEPRECIATION
At 1 October 2023 30,806 478 20,172 4,840 56,296
Charge for year 18,619 186 10,735 1,012 30,552
At 30 September 2024 49,425 664 30,907 5,852 86,848
NET BOOK VALUE
At 30 September 2024 95,473 742 122,131 2,055 220,401
At 30 September 2023 75,081 928 22,723 3,067 101,799

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 50,045 12,680
Other debtors 1,114 617
51,159 13,297

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 34,642 20,016
Trade creditors 21,745 16,585
Taxation and social security 31,833 4,302
Other creditors 15,001 19,534
103,221 60,437

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 95,637 40,367