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CLEAR-CUT PROPERTY SOLUTIONS LTD

Registered Number
SC818168
(Scotland)

Unaudited Financial Statements for the Period ended
31 August 2025

CLEAR-CUT PROPERTY SOLUTIONS LTD
Company Information
for the period from 1 August 2024 to 31 August 2025

Directors | MCILWRAITH, Andrew
| MCILWRAITH, Callum Andrew

Registered Address | 272 Bath Street
| Glasgow
| G2 4JR

Registered Number | SC818168 (Scotland)

CLEAR-CUT PROPERTY SOLUTIONS LTD
Balance Sheet as at
31 August 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 139,000
|  |  |  | 139,000
Current assets |  |  |  |
Cash at bank and on hand |  | 1,117 |  |
|  | 1,117 |  |
Creditors amounts falling due within one year |  | (55,799) |  |
Net current assets (liabilities) |  |  |  | (54,682)
Total assets less current liabilities |  |  |  | 84,318
Creditors amounts falling due after one year |  |  |  | (104,000)
Net assets |  |  |  | (19,682)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | (19,782)
Shareholders' funds |  |  |  | (19,682)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 18 February 2026, and are signed on its behalf by:
MCILWRAITH, Callum Andrew Director Registered Company No. SC818168

CLEAR-CUT PROPERTY SOLUTIONS LTD
Notes to the Financial Statements
for the period ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 0

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| Additions | 139,000
| At 31 August 25 | 139,000
| Net book value
| At 31 August 25 | 139,000
| At 31 July 24 | -