| REGISTERED NUMBER: |
| C Scotland Construction Limited |
| Unaudited Financial Statements for the Year Ended 31 May 2025 |
| REGISTERED NUMBER: |
| C Scotland Construction Limited |
| Unaudited Financial Statements for the Year Ended 31 May 2025 |
| C Scotland Construction Limited (Registered number: 04769206) |
| Contents of the Financial Statements |
| for the Year Ended 31 May 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| C Scotland Construction Limited |
| Company Information |
| for the Year Ended 31 May 2025 |
| Directors: |
| Secretary: |
| Registered office: |
| Registered number: |
| Accountants: |
| Craven House |
| 32 Lee Lane |
| Horwich |
| Bolton |
| Greater Manchester |
| BL6 7BY |
| C Scotland Construction Limited (Registered number: 04769206) |
| Statement of Financial Position |
| 31 May 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Debtors | 5 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| Provisions for liabilities | 9 | ( |
) | ( |
) |
| Net assets |
| C Scotland Construction Limited (Registered number: 04769206) |
| Statement of Financial Position - continued |
| 31 May 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Capital and reserves |
| Called up share capital | 10 |
| Retained earnings |
| Shareholders' funds |
| 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 were approved by the Board of Directors and authorised for issue on |
| C Scotland Construction Limited (Registered number: 04769206) |
| Notes to the Financial Statements |
| for the Year Ended 31 May 2025 |
| 1. | Statutory information |
| C Scotland Construction Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration receivable for general construction work undertaken and civil engineering services provided net of Value Added Tax. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses. |
| Financial instruments |
| The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings. |
| Taxation |
| The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year. |
| Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date. |
| C Scotland Construction Limited (Registered number: 04769206) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2025 |
| 2. | Accounting policies - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| 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 |
| 4. | Tangible fixed assets |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 June 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31 May 2025 |
| Depreciation |
| At 1 June 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 May 2025 |
| Net book value |
| At 31 May 2025 |
| At 31 May 2024 |
| C Scotland Construction Limited (Registered number: 04769206) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2025 |
| 5. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Bank loan |
| Hire purchase contracts (see note 8) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts (see note 8) |
| 8. | Leasing agreements |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| C Scotland Construction Limited (Registered number: 04769206) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2025 |
| 8. | Leasing agreements - continued |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| 9. | Provisions for liabilities |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 74,167 | 81,867 |
| Deferred |
| tax |
| £ |
| Balance at 1 June 2024 |
| Credit to Statement of Income and Retained Earnings during year | ( |
) |
| Balance at 31 May 2025 |
| 10. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | 1.00 | 100 | 100 |
| C Scotland Construction Limited (Registered number: 04769206) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2025 |
| 11. | Directors' advances, credits and guarantees |
| The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |