REGISTERED NUMBER: SC686023 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Cardross Contracts Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Fraser

Ms C S Price

REGISTERED OFFICE:

2 Cardross

Dumbarton

G82 5EY

REGISTERED NUMBER:

SC686023 (Scotland)

ACCOUNTANTS:

McGregor Accountancy (Scotland) Ltd

8 Tom McCabe Gardens

Hamilton

ML3 6LW

FIXED ASSETS

Tangible assets

4

12,181

15,478

CURRENT ASSETS

Debtors

5

(7,502

)

4,862

Cash at bank

25,221

21,635

17,719

26,497

CREDITORS

Amounts falling due within one year

6

14,058

9,927

NET CURRENT ASSETS

3,661

16,570

TOTAL ASSETS LESS CURRENT LIABILITIES

15,842

32,048

PROVISIONS FOR LIABILITIES

7

2,314

2,941

NET ASSETS

13,528

29,107

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

13,527

29,106

SHAREHOLDERS' FUNDS

13,528

29,107

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 25 August 2025 and were signed on its behalf by:

S Fraser - Director

1.	STATUTORY INFORMATION

Cardross Contracts 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.

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 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2024

-

19,000

416

19,416

Additions

857

-

-

857

At 31 January 2025

857

19,000

416

20,273

DEPRECIATION

At 1 February 2024

-

3,800

138

3,938

Charge for year

215

3,800

139

4,154

At 31 January 2025

215

7,600

277

8,092

NET BOOK VALUE

At 31 January 2025

642

11,400

139

12,181

At 31 January 2024

-

15,200

278

15,478

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

(7,502

)

4,862

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Taxation and social security

10,633

7,311

Other creditors

3,425

2,616

14,058

9,927

7.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

2,314

2,941

Deferred

tax

£

Balance at 1 February 2024

2,941

Credit to Income Statement during year

(627

)

Balance at 31 January 2025

2,314

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

1

Ordinary

£1

1

1