IRIS Accounts Production v24.3.0.553 SC210719 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC210719 2023-12-31 SC210719 2024-12-31 SC210719 2024-01-01 2024-12-31 SC210719 2022-12-31 SC210719 2023-01-01 2023-12-31 SC210719 2023-12-31 SC210719 ns15:Scotland 2024-01-01 2024-12-31 SC210719 ns14:PoundSterling 2024-01-01 2024-12-31 SC210719 ns10:Director1 2024-01-01 2024-12-31 SC210719 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC210719 ns10:SmallEntities 2024-01-01 2024-12-31 SC210719 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC210719 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 SC210719 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC210719 ns10:FullAccounts 2024-01-01 2024-12-31 SC210719 ns10:Director2 2024-01-01 2024-12-31 SC210719 ns10:CompanySecretary1 2024-01-01 2024-12-31 SC210719 ns10:RegisteredOffice 2024-01-01 2024-12-31 SC210719 ns5:CurrentFinancialInstruments 2024-12-31 SC210719 ns5:CurrentFinancialInstruments 2023-12-31 SC210719 ns5:ShareCapital 2024-12-31 SC210719 ns5:ShareCapital 2023-12-31 SC210719 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC210719 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 SC210719 ns5:LeaseholdImprovements 2024-01-01 2024-12-31 SC210719 ns5:PlantMachinery 2024-01-01 2024-12-31 SC210719 ns5:MotorVehicles 2024-01-01 2024-12-31 SC210719 ns5:ComputerEquipment 2024-01-01 2024-12-31 SC210719 ns5:LeaseholdImprovements 2023-12-31 SC210719 ns5:PlantMachinery 2023-12-31 SC210719 ns5:MotorVehicles 2023-12-31 SC210719 ns5:ComputerEquipment 2023-12-31 SC210719 ns5:LeaseholdImprovements 2024-12-31 SC210719 ns5:PlantMachinery 2024-12-31 SC210719 ns5:MotorVehicles 2024-12-31 SC210719 ns5:ComputerEquipment 2024-12-31 SC210719 ns5:LeaseholdImprovements 2023-12-31 SC210719 ns5:PlantMachinery 2023-12-31 SC210719 ns5:MotorVehicles 2023-12-31 SC210719 ns5:ComputerEquipment 2023-12-31 SC210719 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 SC210719 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 SC210719 ns5:Non-currentFinancialInstruments ns5:AfterOneYear 2024-12-31 SC210719 ns5:Non-currentFinancialInstruments ns5:AfterOneYear 2023-12-31 SC210719 1 ns10:Director1 2023-12-31 SC210719 1 ns10:Director1 2022-12-31 SC210719 1 ns10:Director1 2024-01-01 2024-12-31 SC210719 1 ns10:Director1 2023-01-01 2023-12-31 SC210719 1 ns10:Director1 2024-12-31 SC210719 1 ns10:Director1 2023-12-31

REGISTERED NUMBER: SC210719 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

COMPUTER NETWORK SOLUTIONS (SCOTLAND)

LTD

COMPUTER NETWORK SOLUTIONS (SCOTLAND)

LTD (REGISTERED NUMBER: SC210719)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

COMPUTER NETWORK SOLUTIONS (SCOTLAND)

LTD

COMPANY INFORMATION

for the year ended 31 December 2024

| DIRECTORS: | G M Durie

| J A Worth

| SECRETARY: | G M Durie

| REGISTERED OFFICE: | 13 Maritime Street

| Leith

| Edinburgh

| Lothian

| EH6 6SB

| REGISTERED NUMBER: | SC210719 (Scotland)

| ACCOUNTANTS: | Mitchell Edwards

| Chartered Certified Accountants

| 24A Ainslie Place

| Edinburgh

| EH3 6AJ

| BANKERS: | The Royal Bank of Scotland plc

| Edinburgh Blenheim Place Branch

| 2 Blenheim Place

| Edinburgh

| EH7 5JH

COMPUTER NETWORK SOLUTIONS (SCOTLAND)

LTD (REGISTERED NUMBER: SC210719)

BALANCE SHEET

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 48,663 |  | 43,410 |  |

CURRENT ASSETS

Stocks | 800 |  | 750 |  |

Debtors | 5 | 49,869 |  | 63,314 |  |

Cash at bank | 215,889 |  | 230,394 |  |

266,558 |  | 294,458 |  |

CREDITORS

Amounts falling due within one year | 6 | 87,746 |  | 144,073 |  |

NET CURRENT ASSETS | 178,812 |  | 150,385 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 227,475 |  | 193,795 |  |

PROVISIONS FOR LIABILITIES | 6,760 |  | 7,536 |  |

NET ASSETS | 220,715 |  | 186,259 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 220,615 |  | 186,159 |  |

SHAREHOLDERS' FUNDS | 220,715 |  | 186,259 |  |

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.

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 24 March 2025 and were signed on its behalf by:

G M Durie - Director

COMPUTER NETWORK SOLUTIONS (SCOTLAND)

LTD (REGISTERED NUMBER: SC210719)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2024

1. | STATUTORY INFORMATION

| Computer Network Solutions (Scotland) 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.

| The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £.

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 represents net invoiced sales of goods and services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer & office equipment | - | 33% on reducing balance

| Stocks

| Stocks 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 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 2 (2023 - 2 ) .

COMPUTER NETWORK SOLUTIONS (SCOTLAND)

LTD (REGISTERED NUMBER: SC210719)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2024

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Computer |

| to |  | Plant and |  | Motor |  | & office |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2024 | 2,954 |  | 6,961 |  | 43,172 |  | 17,136 |  | 70,223 |  |

| Additions | 11,915 |  | 3,397 |  | - |  | 3,447 |  | 18,759 |  |

| At 31 December 2024 | 14,869 |  | 10,358 |  | 43,172 |  | 20,583 |  | 88,982 |  |

| DEPRECIATION

| At 1 January 2024 | 295 |  | 1,592 |  | 11,038 |  | 13,888 |  | 26,813 |  |

| Charge for year | 1,487 |  | 1,753 |  | 8,033 |  | 2,233 |  | 13,506 |  |

| At 31 December 2024 | 1,782 |  | 3,345 |  | 19,071 |  | 16,121 |  | 40,319 |  |

| NET BOOK VALUE

| At 31 December 2024 | 13,087 |  | 7,013 |  | 24,101 |  | 4,462 |  | 48,663 |  |

| At 31 December 2023 | 2,659 |  | 5,369 |  | 32,134 |  | 3,248 |  | 43,410 |  |

5. | DEBTORS

2024 | 2023 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 16,667 |  | 31,082 |  |

| Other debtors | 6,428 |  | 839 |  |

23,095 |  | 31,921 |  |

| Amounts falling due after more than one year:

| Other debtors | 26,774 |  | 31,393 |  |

| Aggregate amounts | 49,869 |  | 63,314 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 20,710 |  | 19,491 |  |

| Taxation and social security | 61,443 |  | 75,473 |  |

| Other creditors | 5,593 |  | 49,109 |  |

87,746 |  | 144,073 |  |

COMPUTER NETWORK SOLUTIONS (SCOTLAND)

LTD (REGISTERED NUMBER: SC210719)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2024

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 | 2023 |

£ | £ |

| G M Durie

| Balance outstanding at start of year | (23,043 | ) | (27,100 | ) |

| Amounts advanced | 39,965 |  | 4,057 |  |

| Amounts repaid | (11,502 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 5,420 |  | (23,043 | ) |

8. | RELATED PARTY DISCLOSURES

| The company provided a loan to a company under common control. This loan is repayable by instalments and attracts interest at the rate of 1% pa and is unsecured. Included in debtors at 31 December 2024 is the balance of £26,774 (2023: £31,393) due to the company in respect of this unsecured loan.