Silverfin false false 30/09/2024 01/10/2023 30/09/2024 W E Copeland 03/01/2024 D P Nicholson 09/09/2019 A W Stewart 09/09/2019 K J Veitch 09/09/2019 20 June 2025 The principal activity of the Company during the financial year is that of quantity surveying activities. SC641019 2024-09-30 SC641019 bus:Director1 2024-09-30 SC641019 bus:Director2 2024-09-30 SC641019 bus:Director3 2024-09-30 SC641019 bus:Director4 2024-09-30 SC641019 2023-09-30 SC641019 core:CurrentFinancialInstruments 2024-09-30 SC641019 core:CurrentFinancialInstruments 2023-09-30 SC641019 core:ShareCapital 2024-09-30 SC641019 core:ShareCapital 2023-09-30 SC641019 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC641019 core:RetainedEarningsAccumulatedLosses 2023-09-30 SC641019 core:LandBuildings 2023-09-30 SC641019 core:OtherPropertyPlantEquipment 2023-09-30 SC641019 core:LandBuildings 2024-09-30 SC641019 core:OtherPropertyPlantEquipment 2024-09-30 SC641019 bus:OrdinaryShareClass1 2024-09-30 SC641019 2023-10-01 2024-09-30 SC641019 bus:FilletedAccounts 2023-10-01 2024-09-30 SC641019 bus:SmallEntities 2023-10-01 2024-09-30 SC641019 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 SC641019 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC641019 bus:Director1 2023-10-01 2024-09-30 SC641019 bus:Director2 2023-10-01 2024-09-30 SC641019 bus:Director3 2023-10-01 2024-09-30 SC641019 bus:Director4 2023-10-01 2024-09-30 SC641019 core:LandBuildings 2023-10-01 2024-09-30 SC641019 core:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 SC641019 2022-10-01 2023-09-30 SC641019 core:CurrentFinancialInstruments 2023-10-01 2024-09-30 SC641019 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 SC641019 bus:OrdinaryShareClass1 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC641019 (Scotland)

# CRGP SURVEYORS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH THE REGISTRAR

CRGP SURVEYORS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024

Contents

CRGP SURVEYORS LIMITED

## BALANCE SHEET

AS AT 30 SEPTEMBER 2024
CRGP SURVEYORS LIMITED

## BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2024

| Note | 2024 |  | 2023
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 78,002 |  | 112,830
|  | 78,002 |  | 112,830
Current assets |  |  |  |
Stocks |  | 24,251 |  | 15,585
Debtors | 4 | 183,072 |  | 193,829
Cash at bank and in hand |  | 168,121 |  | 61,395
|  | 375,444 |  | 270,809
Creditors: amounts falling due within one year | 5 | ( 337,864) |  | ( 255,902)
Net current assets |  | 37,580 |  | 14,907
Total assets less current liabilities |  | 115,582 |  | 127,737
Provision for liabilities | 6 | ( 893) |  | ( 6,711)
Net assets |  | 114,689 |  | 121,026
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 114,589 |  | 120,926
Total shareholders' funds |  | 114,689 |  | 121,026

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of CRGP Surveyors Limited (registered number: SC641019) were approved and authorised for issue by the Board of Directors on 20 June 2025. They were signed on its behalf by:

A W Stewart Director |

CRGP SURVEYORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
CRGP SURVEYORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

CRGP Surveyors Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 227 West George Street, Glasgow, G2 2ND, United Kingdom.
The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover from quantity surveying services is recognised at the fair value of the consideration received or receivable for quantity surveying services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straightline or reducing balance basis over its expected useful life, as follows:

Land and buildings | 25 % reducing balance
Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Government grants

Government grants are recognised based on the performance model and are measured at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received.
A grant that specifies performance conditions is recognised in income only when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the grant proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Retirement Benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

#### 2. Employees

| 2024 |  | 2023
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 10 |  | 10

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2023 | 162,851 |  | 29,114 |  | 191,965
Additions | 0 |  | 1,390 |  | 1,390
Disposals | ( 10,295) |  | 0 |  | ( 10,295)
At 30 September 2024 | 152,556 |  | 30,504 |  | 183,060
Accumulated depreciation |  |  |  |  |
At 01 October 2023 | 66,055 |  | 13,080 |  | 79,135
Charge for the financial year | 21,625 |  | 4,298 |  | 25,923
At 30 September 2024 | 87,680 |  | 17,378 |  | 105,058
Net book value |  |  |  |  |
At 30 September 2024 | 64,876 |  | 13,126 |  | 78,002
At 30 September 2023 | 96,796 |  | 16,034 |  | 112,830

#### 4. Debtors

| 2024 |  | 2023
| £ |  | £
Trade debtors | 170,452 |  | 182,190
Other debtors | 12,620 |  | 11,639
| 183,072 |  | 193,829

#### 5. Creditors: amounts falling due within one year

| 2024 |  | 2023
| £ |  | £
Trade creditors | 34,015 |  | 43,100
Taxation and social security | 121,222 |  | 103,973
Other creditors | 182,627 |  | 108,829
| 337,864 |  | 255,902

An overdraft facility has been agreed with the bank and any liabilities are secured by a floating charge over all the property and undertakings of the company.

#### 6. Provision for liabilities

| 2024 |  | 2023
| £ |  | £
Deferred tax | 893 |  | 6,711

#### 7. Called-up share capital

| 2024 |  | 2023
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Financial commitments

Commitments

| 2024 |  | 2023
| £ |  | £
Total future minimum lease payments under non-cancellable operating lease | 301,248 |  | 351,907

#### 9. Related party transactions

Other related party transactions

| 2024 |  | 2023
| £ |  | £
Amounts owed to key management personnel | 35,659 |  | 13,800
Amounts owed from key management personnel | 3,622 |  | 3,272

The loans are interest free and have no fixed repayment terms.