CAWDOR CONSTRUCTION DEVELOPMENTS LTD

Company Registration Number:
09140145 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2024

Period of accounts

Start date: 01 August 2023

End date: 31 July 2024

CAWDOR CONSTRUCTION DEVELOPMENTS LTD

Contents of the Financial Statements

for the Period Ended 31 July 2024

Balance sheet
Notes

CAWDOR CONSTRUCTION DEVELOPMENTS LTD

Balance sheet

As at 31 July 2024


Notes

2024

2023


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 2,137 2,410
Investments:   0 0
Total fixed assets: 2,137 2,410
Current assets
Stocks: 51,070 93,506
Debtors:   327,283 62,892
Cash at bank and in hand: 960 1,177,247
Investments:   0 0
Total current assets: 379,313 1,333,645
Creditors: amounts falling due within one year:   (357,272) (644,985)
Net current assets (liabilities): 22,041 688,660
Total assets less current liabilities: 24,178 691,070
Creditors: amounts falling due after more than one year:   (12,500) (22,500)
Provision for liabilities: 0 0
Total net assets (liabilities): 11,678 668,570
Capital and reserves
Called up share capital: 10 10
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 11,668 668,560
Shareholders funds: 11,678 668,570

The notes form part of these financial statements

CAWDOR CONSTRUCTION DEVELOPMENTS LTD

Balance sheet statements

For the year ending 31 July 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 04 March 2025
and signed on behalf of the board by:

Name: H Macbeth
Status: Director

The notes form part of these financial statements

CAWDOR CONSTRUCTION DEVELOPMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at fair value of the consideration received or receivable for goods supplied and services supplied, net of discounts and Value Added Tax. Revenue from the sale is recognised when the significant risks and rewards of ownership have transferred to the buyer.

Tangible fixed assets and depreciation policy

Depreciation is calculated so as to write off the cost or valuation of the asset, less its residual value, over the useful economic life of that asset as follows: Fixtures, fittings and equipment - 25% reducing balance If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates

Valuation and information policy

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition

Other accounting policies

Taxation The taxation expense recognises the aggregate of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Impairment A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. Government Grants Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and that the grants will be received. Financial instruments A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

CAWDOR CONSTRUCTION DEVELOPMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

2. Employees

2024 2023
Average number of employees during the period 2 2

CAWDOR CONSTRUCTION DEVELOPMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

3. Tangible Assets

Total
Cost £
At 01 August 2023 4,832
Additions 486
Disposals (153)
Revaluations 0
Transfers 0
At 31 July 2024 5,165
Depreciation
At 01 August 2023 2,422
Charge for year 759
On disposals (153)
At 31 July 2024 3,028
Net book value
At 31 July 2024 2,137
At 31 July 2023 2,410

CAWDOR CONSTRUCTION DEVELOPMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 July 2024

4. Related party transactions

The company is owned by Cawdor Lettings Ltd. The principal place of business of Cawdor Lettings Limited is the same as the company.