1 September 2024 false Taxfiler 2024.6 SC741904 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC741904 2024-08-31 SC741904 2024-09-01 2025-08-31 SC741904 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC741904 business:FilletedAccounts 2024-09-01 2025-08-31 SC741904 2025-08-31 SC741904 business:Director1 2024-09-01 2025-08-31 SC741904 business:RegisteredOffice 2024-09-01 2025-08-31 SC741904 2024-08-31 SC741904 core:WithinOneYear 2025-08-31 SC741904 core:WithinOneYear 2024-08-31 SC741904 core:AfterOneYear 2025-08-31 SC741904 core:AfterOneYear 2024-08-31 SC741904 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 SC741904 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 SC741904 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 SC741904 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 SC741904 core:PreviouslyStatedAmount 2025-08-31 SC741904 core:PreviouslyStatedAmount 2024-08-31 SC741904 business:SmallEntities 2024-09-01 2025-08-31 SC741904 countries:Scotland 2024-09-01 2025-08-31 SC741904 core:PlantMachinery 2024-09-01 2025-08-31 SC741904 core:PlantMachinery 2024-08-31 SC741904 core:PlantMachinery 2025-08-31 SC741904 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC741904 (Scotland)
LYLE CONSTRUCTION LTD Unaudited accounts for the year ended 31 August 2025
LYLE CONSTRUCTION LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LYLE CONSTRUCTION LTD Company Information for the year ended 31 August 2025
Director
David Gregory
Company Number
SC741904 (Scotland)
Registered Office
33 NEWMARKET STREET AYR KA7 1LL SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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LYLE CONSTRUCTION LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
35,727
36,159
Current assets
Debtors
5
570
-
Cash at bank and in hand
16,226
24,131
16,796
24,131
Creditors: amounts falling due within one year
6
(39,113)
(17,897)
Net current (liabilities)/assets
(22,317)
6,234
Total assets less current liabilities
13,410
42,393
Creditors: amounts falling due after more than one year
7
(351)
(2,287)
Net assets
13,059
40,106
Capital and reserves
Called up share capital
100
100
Profit and loss account
12,959
40,006
Shareholders' funds
13,059
40,106
For the year ending 31 August 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 5 February 2026 and were signed on its behalf by
David Gregory Director Company Registration No. SC741904
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LYLE CONSTRUCTION LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
LYLE CONSTRUCTION LTD is a private company, limited by shares, registered in Scotland, registration number SC741904. The registered office is 33 NEWMARKET STREET, AYR, KA7 1LL, 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:
Plant & machinery
20% reducing balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 September 2024
42,699
Additions
6,800
At 31 August 2025
49,499
Depreciation
At 1 September 2024
6,540
Charge for the year
7,232
At 31 August 2025
13,772
Net book value
At 31 August 2025
35,727
At 31 August 2024
36,159
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
570
-
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LYLE CONSTRUCTION LTD Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
8,701
Trade creditors
14,844
-
Taxes and social security
2,069
7,996
Other creditors
21,000
-
Accruals
1,200
1,200
39,113
17,897
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
351
2,287
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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