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REGISTERED NUMBER: SC257347 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

CUCHULAIN CONSTRUCTION LTD.

CUCHULAIN CONSTRUCTION LTD. (REGISTERED NUMBER: SC257347) |

Contents of the Financial Statements

for the Year Ended 31st March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CUCHULAIN CONSTRUCTION LTD. |

Company Information

for the Year Ended 31st March 2025

| DIRECTORS: | S O'Sullivan

| Mrs M Stark

| SECRETARY: | S O'Sullivan

| REGISTERED OFFICE: | 5 Hornal Road

| Bothwell Park Industrial Estate

| Uddingston

| Glasgow

| G71 7EE

| REGISTERED NUMBER: | SC257347 (Scotland)

| BANKERS: | Bank of Scotland

| 54-62 Sauchiehall Street

| Glasgow

| G2 3AH

CUCHULAIN CONSTRUCTION LTD. (REGISTERED NUMBER: SC257347) |

Balance Sheet

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1,457,401 |  | 1,149,193 |  |

Investments | 6 | - |  | 15,000 |  |

1,457,401 |  | 1,164,193 |  |

CURRENT ASSETS

Stocks | 3,784 |  | 3,798 |  |

Debtors | 7 | 1,670,057 |  | 1,190,794 |  |

Cash at bank | 2,260,305 |  | 2,818,482 |  |

3,934,146 |  | 4,013,074 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,838,442 |  | 1,501,076 |  |

NET CURRENT ASSETS | 2,095,704 |  | 2,511,998 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,553,105 |  | 3,676,191 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (319,221 | ) | (212,077 | ) |

PROVISIONS FOR LIABILITIES | (364,350 | ) | (277,753 | ) |

NET ASSETS | 2,869,534 |  | 3,186,361 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Capital redemption reserve | 101 |  | 101 |  |

Retained earnings | 2,869,333 |  | 3,186,160 |  |

2,869,534 |  | 3,186,361 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

CUCHULAIN CONSTRUCTION LTD. (REGISTERED NUMBER: SC257347) |

Balance Sheet - continued

31st March 2025

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 31st October 2025 and were signed on its behalf by:

S O'Sullivan - Director

CUCHULAIN CONSTRUCTION LTD. (REGISTERED NUMBER: SC257347) |

Notes to the Financial Statements

for the Year Ended 31st March 2025

1. | STATUTORY INFORMATION

| Cuchulain Construction 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 presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover & revenue recognition

| Turnover represents amounts invoiced to outside customers, except in respect of contracting activities where turnover represents the value of work carried out during the year including amounts not invoiced. Turnover excludes 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| 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 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.

CUCHULAIN CONSTRUCTION LTD. (REGISTERED NUMBER: SC257347) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Contract work in progress

| Profit on contracting activities is recognised in work in progress where the outcome of the relevant contract can be assessed with reasonable certainty. Full provision is made for all known or expected losses at completion of each contract immediately such losses are foreseen. The amount attributable to contracts in the balance sheet (disclosed under debtors as amounts recoverable on contracts) is the value of measured work less certified payments on account.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 38 (2024 - 42 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st April 2024 | 1,800,850 |  |

| Additions | 755,186 |  |

| Disposals | (399,251 | ) |

| At 31st March 2025 | 2,156,785 |  |

| DEPRECIATION

| At 1st April 2024 | 651,657 |  |

| Charge for year | 292,503 |  |

| Eliminated on disposal | (244,776 | ) |

| At 31st March 2025 | 699,384 |  |

| NET BOOK VALUE

| At 31st March 2025 | 1,457,401 |  |

| At 31st March 2024 | 1,149,193 |  |

CUCHULAIN CONSTRUCTION LTD. (REGISTERED NUMBER: SC257347) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

5. | TANGIBLE FIXED ASSETS - continued

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

| Plant and

| machinery

| etc

£ |

| COST

| At 1st April 2024 | 1,076,349 |  |

| Additions | 436,459 |  |

| Disposals | (209,000 | ) |

| Transfer to ownership | (216,099 | ) |

| At 31st March 2025 | 1,087,709 |  |

| DEPRECIATION

| At 1st April 2024 | 331,352 |  |

| Charge for year | 165,010 |  |

| Eliminated on disposal | (121,787 | ) |

| Transfer to ownership | (124,713 | ) |

| At 31st March 2025 | 249,862 |  |

| NET BOOK VALUE

| At 31st March 2025 | 837,847 |  |

| At 31st March 2024 | 744,997 |  |

6. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

£ | £ |

| Debenture | - |  | 15,000 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 364,331 |  | 375,687 |  |

| Amounts recoverable on contract | 997,885 |  | 680,713 |  |

| Other debtors | 307,841 |  | 134,394 |  |

1,670,057 |  | 1,190,794 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 249,711 |  | 184,466 |  |

| Trade creditors | 1,164,709 |  | 673,405 |  |

| Taxation and social security | 287,996 |  | 526,968 |  |

| Other creditors | 136,026 |  | 116,237 |  |

1,838,442 |  | 1,501,076 |  |

CUCHULAIN CONSTRUCTION LTD. (REGISTERED NUMBER: SC257347) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 319,221 |  | 212,077 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 568,932 |  | 396,543 |  |

| Hire purchase contracts are secured over the assets concerned.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 | 2024 |

£ | £ |

| S O'Sullivan

| Balance outstanding at start of year | 1,070 |  | 28,413 |  |

| Amounts advanced | 47,050 |  | 1,070 |  |

| Amounts repaid | (1,070 | ) | (28,413 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 47,050 |  | 1,070 |  |