1 June 2023 false No description of principal activity Taxfiler 2024.6 SC770130business:PrivateLimitedCompanyLtd2023-06-012024-05-31 SC7701302023-05-31 SC7701302023-06-012024-05-31 SC770130business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 SC770130business:FilletedAccounts2023-06-012024-05-31 SC7701302024-05-31 SC770130business:Director12023-06-012024-05-31 SC770130business:RegisteredOffice2023-06-012024-05-31 SC770130core:WithinOneYear2024-05-31 SC770130core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC770130core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC770130core:PreviouslyStatedAmount2024-05-31 SC770130business:SmallEntities2023-06-012024-05-31 SC770130countries:Scotland2023-06-012024-05-31 SC770130core:PlantMachinery2023-06-012024-05-31 SC770130core:MotorVehicles2023-06-012024-05-31 SC770130core:PlantMachinery2023-05-31 SC770130core:MotorVehicles2023-05-31 SC770130core:PlantMachinery2024-05-31 SC770130core:MotorVehicles2024-05-31 SC770130core:AfterOneYear2024-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC770130 (Scotland)
CJMS Contracts Ltd Unaudited accounts for the year ended 31 May 2024
CJMS Contracts Ltd Unaudited accounts Contents
Page
- 2 -
CJMS Contracts Ltd Company Information for the year ended 31 May 2024
Director
Brian Pentland
Company Number
SC770130 (Scotland)
Registered Office
2/11 THE STANDARD BUILDING 94 HOPE STREE GLASGOW G2 6PH SCOTLAND
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
- 3 -
CJMS Contracts Ltd Statement of financial position as at 31 May 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
9,007 
Current assets
Debtors
41,849 
Cash at bank and in hand
33,091 
74,940 
Creditors: amounts falling due within one year
(19,084)
Net current assets
55,856 
Net assets
64,863 
Capital and reserves
Called up share capital
100 
Profit and loss account
64,763 
Shareholders' funds
64,863 
For the year ending 31 May 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 May 2025 and were signed on its behalf by
Brian Pentland Director Company Registration No. SC770130
- 4 -
CJMS Contracts Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
CJMS Contracts Ltd is a private company, limited by shares, registered in Scotland, registration number SC770130. The registered office is 2/11 THE STANDARD BUILDING 94 HOPE STREE, GLASGOW, G2 6PH, 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 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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
- 
- 
- 
Additions
10,110 
1,900 
12,010 
At 31 May 2024
10,110 
1,900 
12,010 
Depreciation
Charge for the year
2,528 
475 
3,003 
At 31 May 2024
2,528 
475 
3,003 
Net book value
At 31 May 2024
7,582 
1,425 
9,007 
5
Debtors
2024 
£ 
Amounts falling due after more than one year
Other debtors
41,849 
- 5 -
CJMS Contracts Ltd Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
£ 
Taxes and social security
16,984 
Other creditors
2,100 
19,084 
7
Average number of employees
During the year the average number of employees was 0.
- 6 -