IRIS Accounts Production v25.1.3.33 SC612249 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6122492023-12-31SC6122492024-12-31SC6122492024-01-012024-12-31SC6122492022-10-31SC6122492022-11-012023-12-31SC6122492023-12-31SC612249ns15:Scotland2024-01-012024-12-31SC612249ns14:PoundSterling2024-01-012024-12-31SC612249ns10:Director12024-01-012024-12-31SC612249ns10:PrivateLimitedCompanyLtd2024-01-012024-12-31SC612249ns10:SmallEntities2024-01-012024-12-31SC612249ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-31SC612249ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-31SC612249ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-31SC612249ns10:FullAccounts2024-01-012024-12-31SC612249ns10:Director22024-01-012024-12-31SC612249ns10:RegisteredOffice2024-01-012024-12-31SC612249ns5:CurrentFinancialInstruments2024-12-31SC612249ns5:CurrentFinancialInstruments2023-12-31SC612249ns5:Non-currentFinancialInstruments2024-12-31SC612249ns5:Non-currentFinancialInstruments2023-12-31SC612249ns5:ShareCapital2024-12-31SC612249ns5:ShareCapital2023-12-31SC612249ns5:RetainedEarningsAccumulatedLosses2024-12-31SC612249ns5:RetainedEarningsAccumulatedLosses2023-12-31SC612249ns5:LandBuildingsns5:OwnedOrFreeholdAssets2024-01-012024-12-31SC612249ns5:PlantMachinery2024-01-012024-12-31SC612249ns5:FurnitureFittings2024-01-012024-12-31SC612249ns5:MotorVehicles2024-01-012024-12-31SC612249ns5:LandBuildings2023-12-31SC612249ns5:PlantMachinery2023-12-31SC612249ns5:LandBuildings2024-01-012024-12-31SC612249ns5:LandBuildings2024-12-31SC612249ns5:PlantMachinery2024-12-31SC612249ns5:LandBuildings2023-12-31SC612249ns5:PlantMachinery2023-12-31SC612249ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-31SC612249ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31SC612249ns5:AcceleratedTaxDepreciationDeferredTax2024-12-31SC612249ns5:AcceleratedTaxDepreciationDeferredTax2023-12-31SC612249ns5:DeferredTaxation2023-12-31SC612249ns5:DeferredTaxation2024-01-012024-12-31SC612249ns5:DeferredTaxation2024-12-31
REGISTERED NUMBER: SC612249 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Carbeth Plants Limited

Carbeth Plants Limited (Registered number: SC612249)

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Carbeth Plants Limited

Company Information
for the Year Ended 31 December 2024







Directors: Mr Martin McCarron
Mrs Stephanie McCarron





Registered office: Mount Ellon Golf Club
Lochend Road
Gartcosh
Glasgow
G69 8BD





Registered number: SC612249 (Scotland)





Accountants: Total Accounting Ltd.
10 Moncrieff Street
Paisley
PA3 2BE

Carbeth Plants Limited (Registered number: SC612249)

Balance Sheet
31 December 2024

2024 2023
Notes £    £   
Fixed assets
Property, plant and equipment 3 1,386,770 667,354

Current assets
Inventories 247,140 179,126
Debtors 4 22,814 8,395
Cash at bank 412,604 452,966
682,558 640,487
Creditors
Amounts falling due within one year 5 (565,920 ) (337,045 )
Net current assets 116,638 303,442
Total assets less current liabilities 1,503,408 970,796

Creditors
Amounts falling due after more than one year 6 (237,488 ) (22,283 )

Provisions for liabilities 7 (44,746 ) (34,430 )
Net assets 1,221,174 914,083

Capital and reserves
Called up share capital 100 100
Retained earnings 1,221,074 913,983
1,221,174 914,083

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Carbeth Plants Limited (Registered number: SC612249)

Balance Sheet - continued
31 December 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 Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by:





Mr Martin McCarron - Director


Carbeth Plants Limited (Registered number: SC612249)

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. 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.
Freehold property - Not depreciated
Plant and machinery - 20% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. Employees and directors

The average number of employees during the year was 55 (2023 - 49 ) .

Carbeth Plants Limited (Registered number: SC612249)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


3. Property, plant and equipment
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 January 2024 527,258 198,457 725,715
Additions 693,736 60,074 753,810
At 31 December 2024 1,220,994 258,531 1,479,525
Depreciation
At 1 January 2024 - 58,361 58,361
Charge for year - 34,394 34,394
At 31 December 2024 - 92,755 92,755
Net book value
At 31 December 2024 1,220,994 165,776 1,386,770
At 31 December 2023 527,258 140,096 667,354

4. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 22,814 8,395

5. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 29,014 9,996
Hire purchase contracts 5,490 6,845
Trade creditors 301,098 139,251
Taxation and social security 140,161 134,041
Other creditors 90,157 46,912
565,920 337,045

6. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 237,201 16,219
Hire purchase contracts 287 6,064
237,488 22,283

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 146,688 -

Carbeth Plants Limited (Registered number: SC612249)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


7. Provisions for liabilities
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 44,746 34,430

Deferred
tax
£   
Balance at 1 January 2024 34,430
Provided during year 10,316
Balance at 31 December 2024 44,746