REGISTERED NUMBER: SC750131 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Capital Project Consultants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr E Duncan

REGISTERED OFFICE:

284 Kings Gate

Aberdeen

AB15 6AY

REGISTERED NUMBER:

SC750131 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

34,451

46,203

CURRENT ASSETS

Stocks

3,780

-

Debtors

5

23,284

24,218

Cash at bank

50,699

82,543

77,763

106,761

CREDITORS

Amounts falling due within one year

6

50,958

52,814

NET CURRENT ASSETS

26,805

53,947

TOTAL ASSETS LESS CURRENT LIABILITIES

61,256

100,150

CREDITORS

Amounts falling due after more than one year

7

(29,108

)

(30,954

)

PROVISIONS FOR LIABILITIES

(8,198

)

(10,381

)

NET ASSETS

23,950

58,815

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

23,949

58,814

23,950

58,815

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2025 and were signed by:

Mr E Duncan - Director

1.	STATUTORY INFORMATION

Capital Project Consultants Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

52,678

1,115

53,793

Additions

68,871

-

68,871

Disposals

(68,871

)

-

(68,871

)

At 31 March 2025

52,678

1,115

53,793

DEPRECIATION

At 1 April 2024

7,144

446

7,590

Charge for year

22,847

368

23,215

Eliminated on disposal

(11,463

)

-

(11,463

)

At 31 March 2025

18,528

814

19,342

NET BOOK VALUE

At 31 March 2025

34,150

301

34,451

At 31 March 2024

45,534

669

46,203

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

52,678

Additions

68,871

Disposals

(68,871

)

At 31 March 2025

52,678

DEPRECIATION

At 1 April 2024

7,144

Charge for year

22,847

Eliminated on disposal

(11,463

)

At 31 March 2025

18,528

NET BOOK VALUE

At 31 March 2025

34,150

At 31 March 2024

45,534

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

20,400

23,491

Other debtors

2,884

727

23,284

24,218

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

1,846

1,846

Taxation and social security

47,282

49,667

Other creditors

1,830

1,301

50,958

52,814

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

29,108

30,954

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

Mr E Duncan

Balance outstanding at start of year

502

-

Amounts advanced

3,200

3,535

Amounts repaid

(2,100

)

(3,033

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,602

502