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Registered Number: SC483617
Scotland

 

 

 

CPS GRAMPIAN LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Directors Joanne Christie
Irvine Christie
Registered Number SC483617
Registered Office Middlemuir Farm
Whitecairns
Balmedie
Aberdeen
AB23 8XP
Accountants Davidson Accounting
Templars House
South Deeside Road
Aberdeen
AB12 5GB
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 August 2024.
Principal activities
Principal activity of the company during the financial year was consultation services to the oil and gas industry.
Directors
The directors who served the company throughout the year were as follows:
Joanne Christie
Irvine Christie
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Joanne Christie
Director

Date approved: 22 May 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Davidson Accounting
31 August 2024



....................................................

Davidson Accounting

Templars House
South Deeside Road
Aberdeen
AB12 5GB
22 May 2025
3
 
 
Notes
 
2024
£
  2023
£
Turnover 42,715    31,572 
Gross profit 42,715    31,572 
Administrative expenses (14,505)   (15,470)
Other operating expenses (675)   (1,074)
Other operating income   51,650 
Operating profit 27,535    66,678 
Profit/(Loss) on ordinary activities before taxation 27,535    66,678 
Tax on profit on ordinary activities (5,734)   (12,741)
Profit/(Loss) for the financial year 21,801    53,937 
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 27,335    29,979 
Investments 4 151,162    151,162 
178,497    181,141 
Current assets      
Debtors 5 180,808    105,443 
Cash at bank and in hand 146,176    279,829 
326,984    385,272 
Creditors: amount falling due within one year 6 (6,543)   (15,476)
Net current assets 320,441    369,796 
 
Total assets less current liabilities 498,938    550,937 
Creditors: amount falling due after more than one year 7 (91,669)   (158,869)
Provisions for liabilities 8 (433)   (433)
Net assets 406,836    391,635 
 

Capital and reserves
     
Called up share capital 1,000    1,000 
Profit and loss account 405,836    390,635 
Shareholders' funds 406,836    391,635 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 22 May 2025 and were signed on its behalf by:


-------------------------------
Joanne Christie
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 September 2022 1,000  340,245  341,245 
Profit for the year 53,937  53,937 
Total comprehensive income for the year 53,937  53,937 
Dividends (3,547) (3,547)
Total investments by and distributions to owners (3,547) (3,547)
At 31 August 2023 1,000  390,635  391,635 
At 01 September 2023 1,000  390,635  391,635 
Profit for the year 21,801  21,801 
Total comprehensive income for the year 21,801  21,801 
Dividends (6,600) (6,600)
Total investments by and distributions to owners (6,600) (6,600)
At 31 August 2024 1,000  405,836  406,836 
6
General Information
CPS Grampian LTD is a private company, limited by shares, registered in Scotland, registration number SC483617, registration address Middlemuir Farm, Whitecairns, Balmedie, Aberdeen, AB23 8XP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 September 2023 23,436    3,900    8,511    2,222    38,069 
Additions        
Disposals        
At 31 August 2024 23,436    3,900    8,511    2,222    38,069 
Depreciation
At 01 September 2023   1,820    4,696    1,574    8,090 
Charge for year   780    1,619    245    2,644 
On disposals        
At 31 August 2024   2,600    6,315    1,819    10,734 
Net book values
Closing balance as at 31 August 2024 23,436    1,300    2,196    403    27,335 
Opening balance as at 01 September 2023 23,436    2,080    3,815    648    29,979 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 September 2023 151,162    151,162 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 August 2024 151,162    151,162 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 300    25,950 
Advance Received (2,700)  
VAT 3,837    122 
1,437    26,072 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 1,000    1,000 
Joanne Christie Loan 35,000    35,000 
Tank Loan 1,371    1,371 
G Christie Loan 110,000    10,000 
H Christie Loan 32,000    32,000 
179,371    79,371 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   1,548 
Corporation Tax 5,643    13,128 
Accrued Expenses 900    800 
6,543    15,476 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
GIS Loan 91,669    158,869 
91,669    158,869 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 433    433 
433    433 

7