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REGISTERED NUMBER: SC315834 (Scotland)












Financial Statements for the Year Ended 31 March 2025

for

CJS DRILLING SERVICES LTD

CJS DRILLING SERVICES LTD (REGISTERED NUMBER: SC315834)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CJS DRILLING SERVICES LTD

Company Information
for the Year Ended 31 March 2025







DIRECTOR: CJ Simmers





REGISTERED OFFICE: Sycamores
78A Arduthie Road
Stonehaven
Aberdeenshire
AB39 2EH





REGISTERED NUMBER: SC315834 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

CJS DRILLING SERVICES LTD (REGISTERED NUMBER: SC315834)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,816 5,785
Investment property 5 400,927 400,927
404,743 406,712

CURRENT ASSETS
Debtors 6 51,807 63,984
Cash at bank 106,049 167,335
157,856 231,319
CREDITORS
Amounts falling due within one year 7 21,222 47,096
NET CURRENT ASSETS 136,634 184,223
TOTAL ASSETS LESS CURRENT
LIABILITIES

541,377

590,935

CREDITORS
Amounts falling due after more than one
year

8

(103,154

)

(110,526

)

PROVISIONS FOR LIABILITIES - (1,192 )
NET ASSETS 438,223 479,217

CAPITAL AND RESERVES
Called up share capital 13 13
Retained earnings 438,210 479,204
SHAREHOLDERS' FUNDS 438,223 479,217

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CJS DRILLING SERVICES LTD (REGISTERED NUMBER: SC315834)

Balance Sheet - continued
31 March 2025


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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 August 2025 and were signed by:





CJ Simmers - Director


CJS DRILLING SERVICES LTD (REGISTERED NUMBER: SC315834)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

CJS Drilling Services Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. 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.
Computer equipment - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is shown at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

CJS DRILLING SERVICES LTD (REGISTERED NUMBER: SC315834)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2024
and 31 March 2025 7,876
DEPRECIATION
At 1 April 2024 2,091
Charge for year 1,969
At 31 March 2025 4,060
NET BOOK VALUE
At 31 March 2025 3,816
At 31 March 2024 5,785

5. INVESTMENT PROPERTY
Total
£   
COST
At 1 April 2024
and 31 March 2025 400,927
NET BOOK VALUE
At 31 March 2025 400,927
At 31 March 2024 400,927

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 51,807 63,984

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security (321 ) 24,822
Other creditors 21,543 22,274
21,222 47,096

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 103,154 110,526

CJS DRILLING SERVICES LTD (REGISTERED NUMBER: SC315834)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Other loans 122,607 130,747

Lloyds TSB Scotland provided finance for the acquisition of 12A and 12B Barclay Street, Stonehaven. They hold a first ranking standard security over these properties. The Bank of Scotland also have a charge against the property at 3 Margaret Street, Stonehaven.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
CJ Simmers
Balance outstanding at start of year 52,075 1,285
Amounts advanced - 60,000
Amounts repaid (14,334 ) (9,210 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 37,741 52,075

11. RELATED PARTY DISCLOSURES

The company was under the control of CJ Simmers throughout the current and previous year.

During the year the director advanced the company net amounts totalling £36. As at 31 March 2025, included within other creditors is a balance outstanding due to the director of £355 (2024 - £319). No interest has been paid on this loan.

During the year the directors advanced the company net amounts totalling £11,318. As at 31 March 2025, included within other debtors is a balance outstanding due to the company of £49,414 (2024 - £49,414).
Interest has been charged on this loan at rates prescribed by HMRC.