Company Registration No. SC500177 (Scotland)
CDS (Scotland) Limited
Unaudited accounts
for the year ended 30 April 2025
CDS (Scotland) Limited
Unaudited accounts
Contents
CDS (Scotland) Limited
Company Information
for the year ended 30 April 2025
Directors
Malcolm Murray
Scott Murray
Company Number
SC500177 (Scotland)
Registered Office
Unit 9, Inchcross Industrial Estate
Whitburn Road
Bathgate
West Lothian
EH48 2HR
Scotland
Accountants
Select Financial Management (Scotland) Ltd
Accountants & Business Advisers
Axwell House
2 Westerton Road
Broxburn
West Lothian
EH52 5AU
CDS (Scotland) Limited
Statement of financial position
as at 30 April 2025
Tangible assets
1,096,675
1,017,612
Cash at bank and in hand
965,156
855,300
Creditors: amounts falling due within one year
(487,483)
(555,891)
Net current assets
1,434,924
1,308,039
Total assets less current liabilities
2,531,599
2,325,651
Creditors: amounts falling due after more than one year
(136,314)
(209,248)
Provisions for liabilities
Deferred tax
(274,169)
(254,404)
Net assets
2,121,116
1,861,999
Called up share capital
1
1
Profit and loss account
2,121,115
1,861,998
Shareholders' funds
2,121,116
1,861,999
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by
Scott Murray
Director
Company Registration No. SC500177
CDS (Scotland) Limited
Notes to the Accounts
for the year ended 30 April 2025
CDS (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC500177. The registered office is Unit 9, Inchcross Industrial Estate, Whitburn Road, Bathgate, West Lothian, EH48 2HR, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
20% Straight Line
Motor vehicles
25% Reducing Balance
Computer equipment
25% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
CDS (Scotland) Limited
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
1,042,124
833,546
24,742
1,900,412
Additions
295,833
93,795
-
389,628
At 30 April 2025
1,337,957
927,341
24,742
2,290,040
At 1 May 2024
508,205
352,555
22,040
882,800
Charge for the year
170,308
138,232
2,025
310,565
At 30 April 2025
678,513
490,787
24,065
1,193,365
At 30 April 2025
659,444
436,554
677
1,096,675
At 30 April 2024
533,919
480,991
2,702
1,017,612
Amounts falling due within one year
Trade debtors
715,935
757,449
Other debtors
165,048
139,532
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
46,881
46,884
Trade creditors
236,095
375,687
Taxes and social security
156,817
89,496
Other creditors
29,222
27,321
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
136,314
209,248
During the year, the company operated a loan account with its director Scott Murray. The balance due by the director to the company at the balance sheet date was £117,744 (PY: £131,982) which is included within the figure for 'other debtors' per Note 6 above.
9
Average number of employees
During the year the average number of employees was 45 (2024: 45).