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Company Registration No. SC243394 (Scotland)
Carnegie Construction (Scotland) Ltd. Unaudited accounts for the year ended 28 February 2025
Carnegie Construction (Scotland) Ltd. Unaudited accounts Contents
Page
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Carnegie Construction (Scotland) Ltd. Company Information for the year ended 28 February 2025
Director
James McPhail
Company Number
SC243394 (Scotland)
Registered Office
28 Broad Street Glasgow G40 2QL
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Carnegie Construction (Scotland) Ltd. Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,087 
5,374 
Current assets
Debtors
5,411 
8,077 
Cash at bank and in hand
108 
294 
5,519 
8,371 
Creditors: amounts falling due within one year
(4,822)
(8,220)
Net current assets
697 
151 
Total assets less current liabilities
5,784 
5,525 
Creditors: amounts falling due after more than one year
(7,514)
(9,188)
Net liabilities
(1,730)
(3,663)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(1,830)
(3,763)
Shareholders' funds
(1,730)
(3,663)
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 October 2025 and were signed on its behalf by
James McPhail Director Company Registration No. SC243394
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Carnegie Construction (Scotland) Ltd. Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Carnegie Construction (Scotland) Ltd. is a private company, limited by shares, registered in Scotland, registration number SC243394. The registered office is 28 Broad Street, Glasgow, G40 2QL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation charged
Plant & machinery
Reducing balance at 10%
Motor vehicles
Straight line method
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
2,500 
4,150 
5,541 
12,191 
At 28 February 2025
2,500 
4,150 
5,541 
12,191 
Depreciation
At 1 March 2024
- 
1,276 
5,541 
6,817 
Charge for the year
- 
287 
- 
287 
At 28 February 2025
- 
1,563 
5,541 
7,104 
Net book value
At 28 February 2025
2,500 
2,587 
- 
5,087 
At 29 February 2024
2,500 
2,874 
- 
5,374 
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Carnegie Construction (Scotland) Ltd. Notes to the Accounts for the year ended 28 February 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
229 
832 
Trade debtors
1,000 
- 
Other debtors
- 
1,622 
1,229 
2,454 
Amounts falling due after more than one year
Other debtors
4,182 
5,623 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
3,304 
6,810 
Taxes and social security
1,410 
1,410 
Other creditors
108 
- 
4,822 
8,220 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
7,514 
9,188 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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