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Company Registration No. SC558779 (Scotland)
CTS PROJECTS (SCOTLAND) LTD Unaudited accounts for the year ended 31 March 2025
CTS PROJECTS (SCOTLAND) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CTS PROJECTS (SCOTLAND) LTD Company Information for the year ended 31 March 2025
Director
Christopher Scott
Company Number
SC558779 (Scotland)
Registered Office
Corespace 58 Portland Street Kilmarnock KA1 1JG Scotland
Accountants
TaxKings (West) Ltd 58 Portland Street Kilmarnock KA11JG
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CTS PROJECTS (SCOTLAND) LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,075 
6,583 
Current assets
Cash at bank and in hand
(2,660)
3,151 
Creditors: amounts falling due within one year
5
30,393 
34,412 
Net current assets
27,733 
37,563 
Total assets less current liabilities
31,808 
44,146 
Creditors: amounts falling due after more than one year
6
(31,805)
(43,684)
Provisions for liabilities
Deferred tax
(837)
- 
Net (liabilities)/assets
(834)
462 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(836)
460 
Shareholders' funds
(834)
462 
For the year ending 31 March 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 25 November 2025 and were signed on its behalf by
Christopher Scott Director Company Registration No. SC558779
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CTS PROJECTS (SCOTLAND) LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
CTS PROJECTS (SCOTLAND) LTD is a private company, limited by shares, registered in Scotland, registration number SC558779. The registered office is Corespace, 58 Portland Street, Kilmarnock, KA1 1JG, Scotland.
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:
Motor vehicles
33% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
20% on cost
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
39,984 
865 
3,731 
44,580 
Disposals
- 
(865)
(945)
(1,810)
At 31 March 2025
39,984 
- 
2,786 
42,770 
Depreciation
At 1 April 2024
35,599 
475 
1,923 
37,997 
Charge for the year
1,447 
97 
633 
2,177 
On disposals
- 
(572)
(907)
(1,479)
At 31 March 2025
37,046 
- 
1,649 
38,695 
Net book value
At 31 March 2025
2,938 
- 
1,137 
4,075 
At 31 March 2024
4,385 
390 
1,808 
6,583 
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CTS PROJECTS (SCOTLAND) LTD Notes to the Accounts for the year ended 31 March 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,111 
5,111 
VAT
3,870 
5,896 
Trade creditors
- 
34 
Taxes and social security
10,543 
6,198 
Loans from directors
(49,917)
(52,731)
Accruals
- 
1,080 
(30,393)
(34,412)
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
31,805 
43,684 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Christopher Scott
Director loan
52,731 
- 
2,814 
49,917 
52,731 
- 
2,814 
49,917 
Interest @2.5% p.a. is charged on the loan advanced to director.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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