1 September 2023 false No description of principal activity Taxfiler 2024.6 SC661881business:PrivateLimitedCompanyLtd2023-09-012024-08-31 SC6618812023-08-31 SC6618812023-09-012024-08-31 SC661881business:AuditExemptWithAccountantsReport2023-09-012024-08-31 SC661881business:FilletedAccounts2023-09-012024-08-31 SC6618812024-08-31 SC661881business:Director12023-09-012024-08-31 SC661881business:Director22023-09-012024-08-31 SC661881business:RegisteredOffice2023-09-012024-08-31 SC6618812023-08-31 SC661881core:WithinOneYear2024-08-31 SC661881core:WithinOneYear2023-08-31 SC661881core:AfterOneYear2024-08-31 SC661881core:AfterOneYear2023-08-31 SC661881core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC661881core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC661881core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC661881core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC661881core:PreviouslyStatedAmount2024-08-31 SC661881core:PreviouslyStatedAmount2023-08-31 SC661881business:SmallEntities2023-09-012024-08-31 SC661881countries:Scotland2023-09-012024-08-31 SC661881core:PlantMachinery2023-09-012024-08-31 SC661881core:MotorVehicles2023-09-012024-08-31 SC661881core:ComputerEquipment2023-09-012024-08-31 SC661881core:Goodwill2023-08-31 SC661881core:Goodwill2023-09-012024-08-31 SC661881core:Goodwill2024-08-31 SC661881core:PlantMachinery2023-08-31 SC661881core:MotorVehicles2023-08-31 SC661881core:ComputerEquipment2023-08-31 SC661881core:PlantMachinery2024-08-31 SC661881core:MotorVehicles2024-08-31 SC661881core:ComputerEquipment2024-08-31 SC6618812022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC661881 (Scotland)
CCL Property Services Limited Unaudited accounts for the year ended 31 August 2024
CCL Property Services Limited Unaudited accounts Contents
Page
- 2 -
CCL Property Services Limited Company Information for the year ended 31 August 2024
Directors
Hugh Anthony Boyle Noreen Maeve Preston
Company Number
SC661881 (Scotland)
Registered Office
ALEXANDERS BRODICK ISLE OF ARRAN KA27 8AJ SCOTLAND
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
- 3 -
CCL Property Services Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
85,124 
Tangible assets
7,890 
19,346 
7,890 
104,470 
Current assets
Debtors
52,988 
628,927 
Cash at bank and in hand
31,017 
55,934 
84,005 
684,861 
Creditors: amounts falling due within one year
(68,401)
(648,546)
Net current assets
15,604 
36,315 
Total assets less current liabilities
23,494 
140,785 
Creditors: amounts falling due after more than one year
(190,165)
(172,615)
Net liabilities
(166,671)
(31,830)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(166,672)
(31,831)
Shareholders' funds
(166,671)
(31,830)
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by
Noreen Maeve Preston Director Company Registration No. SC661881
- 4 -
CCL Property Services Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
CCL Property Services Limited is a private company, limited by shares, registered in Scotland, registration number SC661881. The registered office is ALEXANDERS, BRODICK, ISLE OF ARRAN, KA27 8AJ, 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:
Plant & machinery
25% Straight Line
Motor vehicles
25% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
- 5 -
CCL Property Services Limited Notes to the Accounts for the year ended 31 August 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
340,499 
Disposals
(3)
At 31 August 2024
340,496 
Amortisation
At 1 September 2023
255,375 
On disposals
(3)
Charge for the year
85,124 
At 31 August 2024
340,496 
Net book value
At 31 August 2024
- 
At 31 August 2023
85,124 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
6,501 
23,622 
3,544 
33,667 
Disposals
(6,501)
- 
(3,544)
(10,045)
At 31 August 2024
- 
23,622 
- 
23,622 
Depreciation
At 1 September 2023
271 
13,102 
948 
14,321 
Charge for the year
1,625 
2,630 
595 
4,850 
On disposals
(1,896)
- 
(1,543)
(3,439)
At 31 August 2024
- 
15,732 
- 
15,732 
Net book value
At 31 August 2024
- 
7,890 
- 
7,890 
At 31 August 2023
6,230 
10,520 
2,596 
19,346 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,383 
474,146 
Accrued income and prepayments
1 
153,281 
Other debtors
45,604 
1,500 
52,988 
628,927 
- 6 -
CCL Property Services Limited Notes to the Accounts for the year ended 31 August 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
44,578 
119,682 
Obligations under finance leases and hire purchase contracts
- 
1,315 
Trade creditors
3,048 
51,900 
Taxes and social security
3,571 
4,575 
Other creditors
1,004 
76,368 
Accruals
16,200 
229,818 
Deferred income
- 
164,888 
68,401 
648,546 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
190,165 
172,615 
9
Controlling party
The company is wholly owned by Inderia Limited and Primamendo Limited in their capacity as Trustees of the Durham Street Employee Benefits Trust.
10
Average number of employees
During the year the average number of employees was 4 (2023: 4).
- 7 -